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:
9 I8 l- H6 K* Q5 h+ B4 r6 QLine 369 – Home buyers’ amount
You can claim an amount of $5,000 for the purchase of a
+ P! B" C% K, |, s  rqualifying home made in 2010, if both of the following
apply:
& H. u/ C6 d( ~$ s7 k■ you or your spouse or common-law partner acquired a
7 Y9 H! C8 @* b, ^* nqualifying home; and
7 ^4 q: j, \, O6 |7 F; C■ you did not live in another home owned by you or your
/ ?0 ^" r* F& L9 uspouse or common-law partner in the year of acquisition
or in any of the four preceding years (first-time
home buyer).
# `0 I; A8 }$ bNote
You 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
  W9 n8 p' A" ~for the disability amount. However, the purchase must
be made to allow the person eligible for the disability
) a2 e( Q+ y& w, @0 Xamount 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
for the year in which the home is acquired, or would be
) @& q) r8 ?; p# b; ]eligible to claim a disability amount, if we do not take
into account that costs for attendant care or care in a
% C$ k7 y7 m; @1 C! G! ?5 Znursing home were claimed as medical expenses on lines
330 or 331.
0 h+ }; g  S4 r/ x5 G- ^+ eA qualifying home must be registered in your and/or your
spouse’s or common-law partner’s name in accordance
with the applicable land registration system, and must be
7 p: {5 Z+ _5 t3 T( P1 ulocated in Canada. It includes existing homes and homes
under construction. The following are considered
  R, L  w& a) M4 T1 [6 ^6 }, squalifying homes:
■ single-family houses;
■ semi-detached houses;
0 ~# g9 \! h7 K, S5 F■ townhouses;
2 d% F9 R5 A  Q$ T2 D. \& H■ mobile homes;
$ j$ L; @( X9 c! x, U# m  m■ condominium units; and
7 O: y& [! v' |& }- s2 s■ apartments in duplexes, triplexes, fourplexes, or
/ `3 {6 F2 H1 ^4 \5 }: ^+ P9 japartment buildings.
' h; S* W2 O& k" dNote
A share in a co-operative housing corporation that
3 Y+ @2 Q5 _# l& W1 Z2 Q" s; N4 Lentitles you to own and gives you an equity interest in a
( U" U/ n: T8 l' B. r$ f- s4 Nhousing unit located in Canada also qualifies. However,
a share that only gives you the right to tenancy in the
housing unit does not qualify.
You must intend to occupy the home or you must intend
" x! c$ ^: A/ Z0 othat the related person with a disability occupy the home as
a principal place of residence no later than one year after it
, ^1 s1 H+ z4 r! u, }- V. Wis acquired.
, Q; A& }/ V! iThe claim can be split between you and your spouse or
* B. Q% t4 v: @common-law partner, but the combined total cannot exceed
$5,000.
& E9 E& |) y( b- f$ C# A* sWhen more than one individual is entitled to the amount
4 Z) b0 y0 u) [- i0 L(for example, when two people jointly buy a home), the
total of all amounts claimed cannot exceed $5,000.
Supporting documents – If you are filing electronically, or
, G8 @; b$ i: t  P0 vfiling 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:
+ T4 u+ @( N& e& P) Q& gLine 369 – Home buyers’ amount
5 m4 q: {6 N8 ^" g0 ]You can claim an amount of $5,000 for the purchase of a
qualifying home made in 2010, if both of the following
+ k' M  a9 c& Gapply:
■ you or your  ...
4 M+ c' A8 t8 U! d8 XHills 发表于 2011-3-20 14:45

- [. f  s  R( C1 M5 d
2 g  S) M! f/ P! [% X* z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
qualifying home made in 2010, if both of the following
apply:
■ you or your  ...
Hills 发表于 2011-3-20 14:45

) P- P- U9 f* v2 e) w# I/ T
谢谢，我仔细研究了一下，明白了！