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 $5,000 for the purchase of a
qualifying home made in 2010, if both of the following
apply:
; z9 ]4 s7 ^% _■ you or your spouse or common-law partner acquired a
qualifying home; and
■ you did not live in another home owned by you or your
* l6 g/ g' o7 C& Ispouse or common-law partner in the year of acquisition
or in any of the four preceding years (first-time
' @; C: Z4 ]! _% j: i9 P" i. Qhome buyer).
9 B! O& @: O* W: HNote
  R! [% _- ?5 U; G$ K( RYou do not have to be a first-time home buyer if you are
eligible for the disability amount or if you acquired the
home for the benefit of a related person who is eligible
for the disability amount. However, the purchase must
be made to allow the person eligible for the disability
amount to live in a home that is more accessible or better
suited to the needs of that person. For the purposes of
. ^6 M$ U) y8 g- E2 v9 r  Mthe home buyers’ amount, a person with a disability is
an individual who is eligible to claim a disability amount
- m# h$ Q# U1 ~+ \; K# hfor the year in which the home is acquired, or would be
eligible to claim a disability amount, if we do not take
) [- ]; e0 @9 [into account that costs for attendant care or care in a
nursing home were claimed as medical expenses on lines
330 or 331.
A qualifying home must be registered in your and/or your
' Z& n7 T( ]2 C( P: p  `) V" p9 Uspouse’s or common-law partner’s name in accordance
with the applicable land registration system, and must be
/ S) i0 a+ \0 T# k6 W; n3 mlocated in Canada. It includes existing homes and homes
under construction. The following are considered
2 J0 T" x, W. E2 Q, D7 b0 ]3 Squalifying homes:
( ?; t' Z1 x& k■ single-family houses;
■ semi-detached houses;
■ townhouses;
■ mobile homes;
■ condominium units; and
" W2 n' S7 Y* w■ apartments in duplexes, triplexes, fourplexes, or
0 n  [6 h6 Y$ v/ t% y) Dapartment buildings.
0 Z! i4 M' o0 C! lNote
A share in a co-operative housing corporation that
entitles you to own and gives you an equity interest in a
housing unit located in Canada also qualifies. However,
a share that only gives you the right to tenancy in the
* S  v1 ?( R! d; H( H& ^) V9 \housing unit does not qualify.
You must intend to occupy the home or you must intend
6 _- X# e5 |: B) Mthat the related person with a disability occupy the home as
a principal place of residence no later than one year after it
& ]( h- U6 X7 _/ L* p3 i1 His acquired.
The claim can be split between you and your spouse or
common-law partner, but the combined total cannot exceed
6 f7 t- {/ h" l3 S/ Q$5,000.
# g6 W% r& k+ I* v$ W# rWhen more than one individual is entitled to the amount
(for example, when two people jointly buy a home), the
7 ^4 q* k" y& K) _9 mtotal of all amounts claimed cannot exceed $5,000.
5 ?9 I' c6 \5 LSupporting documents – If you are filing electronically, or
6 ^1 y( S. J  Q# n7 I3 d* @! Kfiling a paper return, do not send any documents. Keep all
- a& ^4 \4 `4 J( M- S+ z) lyour documents in case we ask to see them at a later date.

Joanee

Please see the below detail:
Line 369 – Home buyers’ amount
0 t( ?0 B) W* e* ~You can claim an amount of $5,000 for the purchase of a
0 `/ L, t: y2 G# V; \qualifying home made in 2010, if both of the following
- r) S1 f9 Z7 m) \* M+ Mapply:
■ you or your  ...
* N9 L1 I& u2 q- d& aHills 发表于 2011-3-20 14:45

, z6 ?3 d+ E0 [1 g6 K" b- d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:
" z/ c  J/ K6 l8 [% q3 c" ~5 D2 CLine 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
1 P' t' F0 F& Napply:
: r0 h8 m3 b7 W5 `8 j( Y■ you or your  ...
Hills 发表于 2011-3-20 14:45

, x  \% A1 T! f( U& ]8 \$ C0 L
谢谢，我仔细研究了一下，明白了！