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Please see the below detail:- t7 n2 x1 G/ Q6 J) v0 G! [7 x( E& o
Line 369 – Home buyers’ amount, @( Q( B# D5 I
You can claim an amount of $5,000 for the purchase of a
+ }" P8 ^9 M9 _% }qualifying home made in 2010, if both of the following6 Y, k! V" S. s2 J% L8 J, y9 e' `
apply:
; a/ N2 b( P% Q7 X3 a■ you or your spouse or common-law partner acquired a
! o. _6 N- I' v% ~1 ]$ Oqualifying home; and
2 n/ l! A0 z+ k: O% w■ you did not live in another home owned by you or your
" b% `/ C! A! {2 U* r1 uspouse or common-law partner in the year of acquisition
( s. O* P' ^% C* Vor in any of the four preceding years (first-time( n$ T! ]& x; L* F$ P" |; t& @
home buyer)., R8 {$ P/ m( j+ U3 A# }' o9 X0 y
Note
2 |/ E4 D6 w& d1 M+ PYou do not have to be a first-time home buyer if you are0 f. u) F; u9 ~0 f
eligible for the disability amount or if you acquired the5 e) n( l* D, }. C
home for the benefit of a related person who is eligible9 J. {8 w3 c4 B8 U ]& C, o9 Y
for the disability amount. However, the purchase must0 `+ c5 M! e* @" K/ [
be made to allow the person eligible for the disability# {4 v# c$ Y$ ] Y* p7 Z
amount to live in a home that is more accessible or better
) B& e2 x: J e6 t& N2 W% Y9 _suited to the needs of that person. For the purposes of l) R, B* s9 E- ~7 F1 l
the home buyers’ amount, a person with a disability is
% l$ t; Z/ y& M6 lan individual who is eligible to claim a disability amount8 C; x9 O" i; |1 o6 D! b
for the year in which the home is acquired, or would be
( h& j# L) g @! q9 Ueligible to claim a disability amount, if we do not take' \9 f4 w% }$ A$ `# h
into account that costs for attendant care or care in a7 V; G9 f+ y6 n) }" D: S6 [
nursing home were claimed as medical expenses on lines+ N" p+ z& ^* P& i8 A
330 or 331.# |% ^7 V( J7 b. B' {8 |
A qualifying home must be registered in your and/or your
# j: x" c# w! H% k; x# Gspouse’s or common-law partner’s name in accordance
1 p" \. z9 z* g' A% v$ lwith the applicable land registration system, and must be
6 X& i' i" t. q# J" b5 }) V7 [located in Canada. It includes existing homes and homes
7 R6 E0 r' \2 U" |* F6 lunder construction. The following are considered
/ m1 c/ f0 T3 L1 p) U( e: C3 u0 }qualifying homes:" z7 A7 e# M+ C
■ single-family houses;
* u9 }: |7 y8 _$ \# Q+ t% w■ semi-detached houses;2 |+ |; n, d1 B3 |/ k2 ~, M
■ townhouses;# t `# ?' X/ B) a4 _0 l
■ mobile homes;- x4 j l" i' l0 |
■ condominium units; and0 d2 r2 r. }7 L0 Z3 n8 X. q1 A; [0 [
■ apartments in duplexes, triplexes, fourplexes, or
: g! E/ _2 t. r6 ]: q. oapartment buildings.
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A share in a co-operative housing corporation that$ [2 q. Y4 W$ e' X. A
entitles you to own and gives you an equity interest in a
) `& _, c9 o' \housing unit located in Canada also qualifies. However,' c3 ~1 `7 ~" L% \. y
a share that only gives you the right to tenancy in the f0 X3 {( S1 D3 I- t3 k8 _
housing unit does not qualify.
: g. Z( L% ~6 x) ^: O' NYou must intend to occupy the home or you must intend2 L1 S8 R' ?6 m( d2 z1 S
that the related person with a disability occupy the home as8 j! c4 ~% w$ a: c
a principal place of residence no later than one year after it
6 D9 g3 ?$ W! t. j/ Ois acquired./ |9 S3 I x2 ` s4 `; H6 {7 y
The claim can be split between you and your spouse or
% p& L; H5 Q/ q1 @% P9 p" j! Ecommon-law partner, but the combined total cannot exceed' W4 `; C% E: o" r$ Y
$5,000.
. m# N& X- C. F2 R3 c2 a8 IWhen more than one individual is entitled to the amount
: \" h) o: m2 c }& @$ T: r(for example, when two people jointly buy a home), the
/ M. g- t# N' X2 _8 ttotal of all amounts claimed cannot exceed $5,000.% e1 u' Q. e% u4 j8 Q! O; {1 Q; b
Supporting documents – If you are filing electronically, or. n2 j4 S( H' P" p& \; v0 w
filing a paper return, do not send any documents. Keep all2 `/ Q3 C4 { u9 m& _+ i
your documents in case we ask to see them at a later date. |
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