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Please see the below detail:
0 L& q' h( v# p$ V1 JLine 369 – Home buyers’ amount' i- [5 k- {9 a: P
You can claim an amount of $5,000 for the purchase of a
3 L0 R5 v: [" J0 U4 Jqualifying home made in 2010, if both of the following
( a* B2 f. U" Mapply:5 v8 J: g/ j. s! j6 ?
■ you or your spouse or common-law partner acquired a& J# z6 w7 R: ?/ X
qualifying home; and
+ b9 a4 }( Y0 v. C* @% [% S& S■ you did not live in another home owned by you or your
5 G5 h9 j4 d3 C' K0 [- Kspouse or common-law partner in the year of acquisition
! R+ R* Z( \. G yor in any of the four preceding years (first-time
' ?2 b' S8 X9 {% T- Lhome buyer).
( D3 y e" t1 ^9 S [% ZNote
% z; p$ `% _/ f6 J/ u P" {You do not have to be a first-time home buyer if you are7 e9 y5 B3 J+ e# C5 P3 ]) U
eligible for the disability amount or if you acquired the
4 ~3 I, g4 v' J& ehome for the benefit of a related person who is eligible
" W, P& C( }6 i) l+ zfor the disability amount. However, the purchase must
& A4 h& _+ N. ?( r( ?' ibe made to allow the person eligible for the disability0 V# n7 g8 V, J' C' o3 {9 b' B
amount to live in a home that is more accessible or better
) l1 S, L8 ^6 G0 N5 ]7 L( H, z2 Ksuited to the needs of that person. For the purposes of
* L1 T: g& L2 `% kthe home buyers’ amount, a person with a disability is
2 S3 q. b* g! G2 K* ?# y$ san individual who is eligible to claim a disability amount7 \6 S4 }% Y- @# a4 Z8 h& }- O
for the year in which the home is acquired, or would be% r% ?) N1 X5 J5 U4 n
eligible to claim a disability amount, if we do not take8 K. X: T' A- e4 y v) ^
into account that costs for attendant care or care in a4 D6 @! E" E5 _2 O$ g
nursing home were claimed as medical expenses on lines7 ]- G1 d5 T) i+ U& L+ p. @, M
330 or 331.
& j& b5 P" N2 A5 s7 LA qualifying home must be registered in your and/or your
8 ^+ n" @8 T; t" n. K9 y4 yspouse’s or common-law partner’s name in accordance
! \0 b; m0 L1 Y, d! Twith the applicable land registration system, and must be
# `9 o" m8 `6 |& u1 l( W3 b. |located in Canada. It includes existing homes and homes# a& I7 A% |' p! f1 S& e
under construction. The following are considered
6 p! H2 M8 Y& Wqualifying homes:" b7 I1 b1 D, X6 K2 ]
■ single-family houses;
: U/ \/ Y2 J# F( G■ semi-detached houses;3 V$ }' C/ y; K) m K7 T
■ townhouses;
; E4 t4 a$ N' B4 P9 B% X% E■ mobile homes;
+ k$ m a/ E2 \; r■ condominium units; and
% [5 U- k+ r4 m% r1 z/ w■ apartments in duplexes, triplexes, fourplexes, or
1 g/ L% V% J: a9 ]: G) T5 fapartment buildings.
$ V7 b$ o c! S% {7 B8 T" DNote5 h1 r4 O% V k8 E
A share in a co-operative housing corporation that
! z% S1 a: `& [entitles you to own and gives you an equity interest in a
6 g1 ^# T2 d: Z( L) z% w* M( Phousing unit located in Canada also qualifies. However,& \9 G, w2 a8 Z- g3 ~
a share that only gives you the right to tenancy in the
8 C3 s: D, B1 V; Jhousing unit does not qualify.
3 S8 m! \% H7 l* `You must intend to occupy the home or you must intend- i. z; t# ~( j5 ]. t/ }* K
that the related person with a disability occupy the home as
7 `3 x0 s1 R5 p1 e4 h7 N& W% P/ } La principal place of residence no later than one year after it
# L3 E4 d2 F- i2 x: ?. |2 Iis acquired.6 C6 r4 W% P" V/ S# T J
The claim can be split between you and your spouse or
" o$ }; s1 X1 mcommon-law partner, but the combined total cannot exceed
9 D' L2 Q' H; x4 a8 H$5,000.
1 p% t. n. L. r9 X' u5 NWhen more than one individual is entitled to the amount& ]: R& o$ y4 V; }
(for example, when two people jointly buy a home), the
1 E0 B- q* }" T# }total of all amounts claimed cannot exceed $5,000.+ i4 \1 R7 f9 W+ C
Supporting documents – If you are filing electronically, or
- D& k! M% y% M3 W# Kfiling a paper return, do not send any documents. Keep all
& c- \* f+ s. B) H3 wyour documents in case we ask to see them at a later date. |
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