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Please see the below detail:
. B, T* W. `7 W' y+ `+ ]( c0 s1 sLine 369 – Home buyers’ amount$ D% {6 a4 q+ z2 ^
You can claim an amount of $5,000 for the purchase of a
2 A3 M6 i; `: z) L0 N3 {1 W7 ~qualifying home made in 2010, if both of the following
" X& Y- g% L& C5 Y% P% Wapply:3 f. a: v2 M) |* o4 B1 s
■ you or your spouse or common-law partner acquired a
+ _* e+ x. R8 J* q+ E( H# y8 Gqualifying home; and
) `5 \4 I# G' X0 p5 G( y! k) Y■ you did not live in another home owned by you or your
3 E8 z+ C- Q# m/ tspouse or common-law partner in the year of acquisition
( }& s$ H4 p4 G7 L7 c. e1 Vor in any of the four preceding years (first-time
) @- ^6 T% a7 A, R0 y% z( {3 Ihome buyer).
9 J9 s& H0 O9 wNote
6 p- @ d0 N" ?You do not have to be a first-time home buyer if you are/ W2 Q# \, b) f" h2 w0 ^
eligible for the disability amount or if you acquired the2 P, G) X1 ?1 Y9 d
home for the benefit of a related person who is eligible
+ Z l6 F6 }% B% K6 Dfor the disability amount. However, the purchase must
- S9 {- k, h2 N* f4 n' abe made to allow the person eligible for the disability& }" g! `) J+ l: r. [3 A# j. u
amount to live in a home that is more accessible or better
6 ?& r5 G& B6 j$ z% K N: A# w' Wsuited to the needs of that person. For the purposes of0 X; V# T0 e% O! ~) K4 b3 z0 A
the home buyers’ amount, a person with a disability is8 b) @4 |; I8 F1 g; k
an individual who is eligible to claim a disability amount
0 Z- K- y& k6 B$ Y( A, c) Tfor the year in which the home is acquired, or would be4 E, V0 a* @8 f
eligible to claim a disability amount, if we do not take* b$ _: }6 z: Z! s/ P
into account that costs for attendant care or care in a
4 [) U. b/ ?2 ^# Q' C% ^; V. x4 v! @nursing home were claimed as medical expenses on lines
8 ~) [$ t4 A8 q* R3 S- T/ K330 or 331.
; Z: w0 ~! r/ i0 k8 YA qualifying home must be registered in your and/or your
* g6 q& l* L& M& H G espouse’s or common-law partner’s name in accordance
. i D/ N2 z1 m8 K" Gwith the applicable land registration system, and must be- t2 E9 l1 h( r, i; M
located in Canada. It includes existing homes and homes2 B: K% ]$ K/ h) D" ?' F
under construction. The following are considered) \$ T0 m( P3 A5 B7 n& p7 q0 C. G
qualifying homes:9 }3 F7 ?* @- j! ?# j5 Q& C
■ single-family houses;
# ]6 f& M& A' r5 l4 c S■ semi-detached houses;" @5 i5 H X6 M
■ townhouses;8 U; A, {# l% `& d
■ mobile homes;
8 h4 S/ B+ N( R■ condominium units; and. v$ w9 G( t v- k
■ apartments in duplexes, triplexes, fourplexes, or# g$ g% S4 Y3 F. }
apartment buildings.# f3 E- {" y, B8 ]& d9 A( u. x$ c
Note5 F2 ` i* P1 T/ j# T
A share in a co-operative housing corporation that$ Q4 B# f$ P4 e$ K: _, p5 Y5 x
entitles you to own and gives you an equity interest in a; ^" k: S$ x; c3 o0 J9 K
housing unit located in Canada also qualifies. However,' g. p" _, J2 {9 h+ F0 Q
a share that only gives you the right to tenancy in the& G7 u. k) W4 l, d
housing unit does not qualify.
0 p+ O5 A) b5 W0 C3 i, IYou must intend to occupy the home or you must intend
/ N" F$ b$ c3 Q# k: a, A% h. Rthat the related person with a disability occupy the home as3 N2 v& @5 K$ P- n" Y* Z9 [6 t
a principal place of residence no later than one year after it
$ H- z8 q+ s# C: ?! W. ais acquired.$ j* O/ {% Q, W4 A; T+ o
The claim can be split between you and your spouse or! Y! j. E8 n- Y7 W
common-law partner, but the combined total cannot exceed$ X7 e1 O" O+ M+ u4 c) C" o
$5,000.
3 o/ x5 H U8 s7 Y5 `% UWhen more than one individual is entitled to the amount
# q7 L2 i7 m9 X- A0 r. z! `- T(for example, when two people jointly buy a home), the l9 v8 M, r( K- O0 K3 S6 s
total of all amounts claimed cannot exceed $5,000.
0 m2 r- c& W% o9 b* ESupporting documents – If you are filing electronically, or
# x# I2 l- Q% M( Nfiling a paper return, do not send any documents. Keep all
]: r6 w, A: u# @' T7 }' |+ oyour documents in case we ask to see them at a later date. |
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