 鲜花( 25)  鸡蛋( 0)
|
Please see the below detail:8 s/ [8 N, X) }) e: v
Line 369 – Home buyers’ amount
! u& |& D! @. YYou can claim an amount of $5,000 for the purchase of a7 q6 E# V) z9 S% E0 _
qualifying home made in 2010, if both of the following) Q. Q8 {" r; z# {. \3 b" `1 q
apply:
$ I+ ?* [" J- ~; M% G■ you or your spouse or common-law partner acquired a! j: h; X, P- Z. A2 o
qualifying home; and8 D# P" Q& ]5 V9 a M+ h+ X
■ you did not live in another home owned by you or your$ ?! C: i7 K4 w( r
spouse or common-law partner in the year of acquisition1 K* ?% J/ N- m
or in any of the four preceding years (first-time3 @! I# t( |# o8 H O9 x1 y
home buyer).
4 t7 z$ g1 R0 Q4 ~) Z0 `Note
0 q! ]. j+ l( `; o5 | i8 KYou do not have to be a first-time home buyer if you are
I7 G& e$ Q4 @7 [eligible for the disability amount or if you acquired the. v2 [0 i, r0 h( Y6 i1 L. ?: `
home for the benefit of a related person who is eligible- r7 j5 T; S6 N( ~4 I
for the disability amount. However, the purchase must& o' x: d* L" ~) x
be made to allow the person eligible for the disability9 J5 o1 O) G9 K
amount to live in a home that is more accessible or better( U( k' j; i4 D% K. y
suited to the needs of that person. For the purposes of8 D3 O# X! Q+ m* x' {
the home buyers’ amount, a person with a disability is$ K- q+ }9 g1 W
an individual who is eligible to claim a disability amount
4 `. M! ~4 E/ Zfor the year in which the home is acquired, or would be8 B! `+ d- n* Z- ^- G6 Q0 }
eligible to claim a disability amount, if we do not take8 [" m9 b# \1 K6 G( \
into account that costs for attendant care or care in a
$ Q: Y3 R, {- c# Knursing home were claimed as medical expenses on lines) J( \! ?; [8 _2 H5 y( j x% I% j
330 or 331.7 M' I1 C ^4 n: [
A qualifying home must be registered in your and/or your, ?9 U8 r3 v& N1 B
spouse’s or common-law partner’s name in accordance
; L* w) s' \+ Q: vwith the applicable land registration system, and must be
& k' }# f" D% t/ Hlocated in Canada. It includes existing homes and homes) {/ C2 G$ J& ^7 Y5 ~: G
under construction. The following are considered
# S) C3 B7 V% j6 o$ ]qualifying homes:
5 F4 `6 b% }1 w& L7 a3 e4 m■ single-family houses;, V# [, K! x+ [& }& M. }9 g
■ semi-detached houses;0 U7 z7 e+ r) N* u) G4 ]" \5 }0 ?' z
■ townhouses;! H; U* K" S* Z8 i& P f- Q' p' G
■ mobile homes;
6 G; G+ v" D7 s) F6 y j8 K' L" w8 p* T5 B■ condominium units; and
5 [1 p6 f) p# { ?" Y■ apartments in duplexes, triplexes, fourplexes, or# S% l9 b6 m, F4 u. ~8 {
apartment buildings.
0 q q$ I4 N" A, t- ~9 A* O8 cNote' n& R4 _6 k3 I
A share in a co-operative housing corporation that% C. u: W6 L; e% `4 z# Z% {
entitles you to own and gives you an equity interest in a' j5 h5 q) F8 \6 y9 L/ u( m
housing unit located in Canada also qualifies. However,
6 {2 v& Z6 E3 l8 Sa share that only gives you the right to tenancy in the
, Y+ \. d: u2 E- b6 ?; X% O! Ihousing unit does not qualify.
7 f( w: ]; d; iYou must intend to occupy the home or you must intend
z: Z1 T* G4 Athat the related person with a disability occupy the home as1 K. {1 g0 J2 \, S- V7 D6 n
a principal place of residence no later than one year after it6 k; h1 A- J3 e3 n% Y* N
is acquired.
; ^2 u( g8 G0 i7 p5 F1 X% XThe claim can be split between you and your spouse or" i' f; l2 I/ d7 K5 G0 W
common-law partner, but the combined total cannot exceed+ N/ I2 x' Y. X4 E
$5,000.6 ~1 C+ }; M8 h6 ^
When more than one individual is entitled to the amount, r0 |; L! j" |: E2 x5 p0 Q
(for example, when two people jointly buy a home), the: q; V. F( d; P- J- Y
total of all amounts claimed cannot exceed $5,000.
( s3 {4 R; e2 }; E w | O* OSupporting documents – If you are filing electronically, or
; N% i, M; @% [' K cfiling a paper return, do not send any documents. Keep all
$ N' b2 z2 Q0 F1 l) p+ Kyour documents in case we ask to see them at a later date. |
|