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Please see the below detail:
# ]4 k) b: A8 ELine 369 – Home buyers’ amount
; @0 _- U0 U! k8 F0 M. P/ ^You can claim an amount of $5,000 for the purchase of a
- p) `( y8 Q. l$ Z+ Gqualifying home made in 2010, if both of the following/ }; o4 K9 p0 v2 |! H) t
apply:8 N! z: b8 W; W* y0 U7 S
■ you or your spouse or common-law partner acquired a
1 X/ y7 D/ Z$ H) Gqualifying home; and3 r9 }0 U: t- h+ f3 P* j
■ you did not live in another home owned by you or your
, l) }1 {- u7 w' _' Ispouse or common-law partner in the year of acquisition
' ^6 \/ L. A9 ?3 W6 sor in any of the four preceding years (first-time8 p( a; M ?0 `! d5 e
home buyer).
4 I' e7 |4 a0 I$ }# D/ fNote
" g! G, ]: u% \& \6 p1 `You do not have to be a first-time home buyer if you are
: r2 x4 n5 B6 Keligible for the disability amount or if you acquired the
4 S' v0 B: {" W' j. w' lhome for the benefit of a related person who is eligible$ k, J2 _' O" i
for the disability amount. However, the purchase must
]* Z- y6 F7 mbe made to allow the person eligible for the disability7 B, c. }; p+ u2 q0 p
amount to live in a home that is more accessible or better
2 i6 P8 s7 C% P( E4 ?% C: gsuited to the needs of that person. For the purposes of: ^) {# b/ n+ `5 Q( `2 B' O
the home buyers’ amount, a person with a disability is
: h2 q5 R7 o( P6 e' x7 E& Tan individual who is eligible to claim a disability amount
Y, n# Y- t' U: j3 Z4 q5 n6 Ifor the year in which the home is acquired, or would be
" f. ^6 L! v, t$ |0 c4 j. yeligible to claim a disability amount, if we do not take2 [" V0 u8 i) d0 {7 y. ?( D
into account that costs for attendant care or care in a, N U* k) f7 x p# h1 s
nursing home were claimed as medical expenses on lines
, t# F1 h4 S: z0 H3 |) j* ~330 or 331.% _; F( _. B/ r# Y; \. D
A qualifying home must be registered in your and/or your i# M4 Q: V* R, y
spouse’s or common-law partner’s name in accordance
5 h# p+ I& k9 {# I9 J. Awith the applicable land registration system, and must be. ?4 H$ k7 b7 M4 b J- s, ^' i
located in Canada. It includes existing homes and homes
- J, X2 ?. R0 H$ s9 ?, n3 C0 Uunder construction. The following are considered; N* X" C% c! L1 f3 m# [
qualifying homes:1 r x5 W2 k+ D. x" i
■ single-family houses;" k: c1 V1 s# D
■ semi-detached houses;
( F0 T+ L! r$ ?3 @/ o% l/ \■ townhouses; A2 B9 p) s6 @' s: m F
■ mobile homes;
' j) @3 A [- D1 Q: \3 @8 ~■ condominium units; and
* M& ~+ d6 h$ p■ apartments in duplexes, triplexes, fourplexes, or
1 F6 k5 @- @* i1 ?/ Uapartment buildings.4 Q* G+ X; ?5 o2 k- Y% n
Note
6 q( _- i! |) j6 k; F1 lA share in a co-operative housing corporation that- V# |- W5 k1 C) ]5 c
entitles you to own and gives you an equity interest in a! ]* F( m8 t% e8 x
housing unit located in Canada also qualifies. However,
( v( g' S6 r$ ]/ }) Xa share that only gives you the right to tenancy in the- }# B8 I6 Z( ?$ t# ~ W- l
housing unit does not qualify.
2 e& S# F) e. M& KYou must intend to occupy the home or you must intend" U. d/ [% Q/ }( M6 X6 Y7 n
that the related person with a disability occupy the home as: W. ^% C& S9 i# a- p1 I5 o, D
a principal place of residence no later than one year after it
5 E3 y9 D, u7 X) t. S$ X) Wis acquired.
9 i+ e; D$ k* ^$ m' y% z( wThe claim can be split between you and your spouse or2 ?! Y4 ?% y' J9 R' @3 f" [6 G
common-law partner, but the combined total cannot exceed; H1 e) U9 ?$ g; `
$5,000.
) x5 b: h. j' [+ M4 E9 @9 WWhen more than one individual is entitled to the amount
/ y7 H8 z/ c! L7 a: w(for example, when two people jointly buy a home), the$ z# q# a3 D; r2 z( \
total of all amounts claimed cannot exceed $5,000.
# H9 e6 u. I! ]5 K+ XSupporting documents – If you are filing electronically, or
/ A8 \, i) Y' afiling a paper return, do not send any documents. Keep all
, I2 Y4 H# Z; o- E' l) dyour documents in case we ask to see them at a later date. |
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