求教：报税的一个问题！

Joanee

在今年的报税中有一项，如果买房可以申报$5000CAD，这个是指必须是2010年买房的吗？（一处居住房）？

Hills

Please see the below detail:
Line 369 – Home buyers’ amount
You can claim an amount of $5,000 for the purchase of a
qualifying home made in 2010, if both of the following
" D) S- F& j2 happly:
■ you or your spouse or common-law partner acquired a
qualifying home; and
■ you did not live in another home owned by you or your
3 l' p+ O/ q1 c' I( Pspouse or common-law partner in the year of acquisition
or in any of the four preceding years (first-time
home buyer).
( O9 i& v6 |7 `) GNote
2 R' r( {+ x" Z; r7 Y, U, p; ^You do not have to be a first-time home buyer if you are
eligible for the disability amount or if you acquired the
3 l/ M. V& ?3 V5 N3 q1 x1 Ehome for the benefit of a related person who is eligible
for the disability amount. However, the purchase must
  B; ]# T0 s) v- W" L7 \be made to allow the person eligible for the disability
! z9 }% G" X8 V, g- d2 pamount to live in a home that is more accessible or better
suited to the needs of that person. For the purposes of
the home buyers’ amount, a person with a disability is
an individual who is eligible to claim a disability amount
, Q  x& Y) S1 x; E( ]0 q; X" cfor the year in which the home is acquired, or would be
eligible to claim a disability amount, if we do not take
into account that costs for attendant care or care in a
6 G' S) o/ L, s# h( b4 @& hnursing home were claimed as medical expenses on lines
0 ]2 E$ l! {# w% ~330 or 331.
A qualifying home must be registered in your and/or your
. `) S8 e1 h+ n" l" ?spouse’s or common-law partner’s name in accordance
with the applicable land registration system, and must be
' y" k. G; a! k5 e* d% V8 \located in Canada. It includes existing homes and homes
under construction. The following are considered
qualifying homes:
■ single-family houses;
■ semi-detached houses;
■ townhouses;
) N; L: D* s+ ^' T/ i5 i4 E* K; W■ mobile homes;
+ F" @. c) J+ R6 B1 a# E■ condominium units; and
■ apartments in duplexes, triplexes, fourplexes, or
apartment buildings.
1 V* @! b3 r/ s7 T- V( |Note
A share in a co-operative housing corporation that
3 j1 h1 x% _: Nentitles you to own and gives you an equity interest in a
housing unit located in Canada also qualifies. However,
: X5 Z0 h/ X$ y$ oa share that only gives you the right to tenancy in the
# K7 c+ N: A7 U* A( @( N1 B) qhousing unit does not qualify.
You must intend to occupy the home or you must intend
+ {1 v# A0 a% Kthat the related person with a disability occupy the home as
a principal place of residence no later than one year after it
9 T! {/ s! t" P+ @" r: V+ k( ois acquired.
) G0 d) C$ f/ Y6 U$ gThe claim can be split between you and your spouse or
3 J3 N% F7 J: N# k" ?common-law partner, but the combined total cannot exceed
$5,000.
5 s. ^6 ~+ o0 T3 m- f$ A1 BWhen more than one individual is entitled to the amount
( X' N( V9 j. Q8 j' x: }- `(for example, when two people jointly buy a home), the
- V: \7 _) ^9 y* C$ @total of all amounts claimed cannot exceed $5,000.
# F* K+ M# g' ]" o5 l* {Supporting documents – If you are filing electronically, or
+ W+ J" ?5 C/ O  [' Pfiling a paper return, do not send any documents. Keep all
your documents in case we ask to see them at a later date.

Joanee

Please see the below detail:
5 H) E2 U; q* V$ a% F& p/ X# VLine 369 – Home buyers’ amount
: F" S  l9 R7 r! sYou can claim an amount of $5,000 for the purchase of a
& G( }2 ]5 r7 D0 F' }- j* gqualifying home made in 2010, if both of the following
apply:
9 _9 g' H* D, T1 v! X( P■ you or your  ...
Hills 发表于 2011-3-20 14:45

! x# S6 y& S, W5 n2 @; P1 y5 g
谢谢，这个我看啦，我是不明白，是不是只有2010年买房的人，才能用CLAIM 这个CREDIT！

Joanee

Please see the below detail:
Line 369 – Home buyers’ amount
You can claim an amount of $5,000 for the purchase of a
' f9 Q/ K) G' V2 n, E2 tqualifying home made in 2010, if both of the following
# C  S2 R9 [, f. E" napply:
■ you or your  ...
: L  O* C* K" A( u' K& D0 m3 E, Q' `  Q; iHills 发表于 2011-3-20 14:45

2 Y8 z% W+ s3 e6 @! M% a( n  ^' ^谢谢，我仔细研究了一下，明白了！