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 $5,000 for the purchase of a
qualifying home made in 2010, if both of the following
; y% Q4 F1 ~% s3 w) Zapply:
■ you or your spouse or common-law partner acquired a
/ A8 m7 ^4 y6 i: K) A- @" ]& K( yqualifying home; and
& e: z3 A+ c  L* A4 k, h9 Y■ you did not live in another home owned by you or your
spouse or common-law partner in the year of acquisition
or in any of the four preceding years (first-time
home buyer).
Note
You do not have to be a first-time home buyer if you are
8 \1 y, o3 r5 Z( h: @! celigible for the disability amount or if you acquired the
home for the benefit of a related person who is eligible
" W7 a" n. k5 @for the disability amount. However, the purchase must
be made to allow the person eligible for the disability
amount to live in a home that is more accessible or better
3 x3 W  W, D; q1 g$ a1 Esuited to the needs of that person. For the purposes of
the home buyers’ amount, a person with a disability is
. H! _  j( s  s+ \7 l2 Z+ g  w/ ]an individual who is eligible to claim a disability amount
! r5 ~2 |* N; i6 n4 O- G: T' v/ Cfor the year in which the home is acquired, or would be
eligible to claim a disability amount, if we do not take
into account that costs for attendant care or care in a
0 B7 h& U2 d" U6 L; K! \nursing home were claimed as medical expenses on lines
. q5 y& J2 n) ]4 b9 P330 or 331.
A qualifying home must be registered in your and/or your
" q; E% m/ U. |$ ^" a' fspouse’s or common-law partner’s name in accordance
with the applicable land registration system, and must be
0 P" k  H' L, P. D2 G2 Ilocated in Canada. It includes existing homes and homes
" R( ?' R7 _9 p1 D2 n& qunder construction. The following are considered
qualifying homes:
■ single-family houses;
; Q0 I( z8 `$ d9 E3 _9 H■ semi-detached houses;
■ townhouses;
* S1 I$ ~! |; J% b■ mobile homes;
■ condominium units; and
% w5 D/ b8 H! f. x" R3 Y■ apartments in duplexes, triplexes, fourplexes, or
$ l% K" d6 x- [: qapartment buildings.
Note
( D/ C9 e5 D2 w. A( lA share in a co-operative housing corporation that
entitles you to own and gives you an equity interest in a
2 Q# l# [7 I3 t8 r! u- Z6 jhousing unit located in Canada also qualifies. However,
a share that only gives you the right to tenancy in the
. A3 R3 \! ^3 x, v) _housing unit does not qualify.
You must intend to occupy the home or you must intend
/ E' i& P' O7 ^( X/ ~that the related person with a disability occupy the home as
, r& i; A' W2 c5 j- C. F; @a principal place of residence no later than one year after it
( r: K( J& }# F" y& [9 Eis acquired.
7 D, d( y1 R+ g) R9 O7 h0 wThe claim can be split between you and your spouse or
common-law partner, but the combined total cannot exceed
$5,000.
/ B9 w5 E2 K+ KWhen more than one individual is entitled to the amount
(for example, when two people jointly buy a home), the
% \! T3 n* c* J) ~& _8 Z6 ntotal of all amounts claimed cannot exceed $5,000.
Supporting documents – If you are filing electronically, or
8 N( i2 E/ ]7 p6 l. T% Yfiling 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:
Line 369 – Home buyers’ amount
4 y% `9 y4 }7 bYou can claim an amount of $5,000 for the purchase of a
qualifying home made in 2010, if both of the following
% v1 f5 l/ A+ vapply:
■ you or your  ...
Hills 发表于 2011-3-20 14:45

. g$ z1 b$ w5 {* g# e' F' ]
. e. C) ~: Y7 v2 G) n0 X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:
, t) ?" }8 M* |# I' L$ i4 n  rLine 369 – Home buyers’ amount
You can claim an amount of $5,000 for the purchase of a
qualifying home made in 2010, if both of the following
: g$ D0 G7 k4 j$ D. w1 ~# Wapply:
: ?# S  ~. b( L9 Z& ]/ B5 J■ you or your  ...
! ^3 m8 b( L. I6 x% \2 }! U. IHills 发表于 2011-3-20 14:45

; ?4 z9 j, P4 R2 f5 i* U, H( L! \. h
谢谢，我仔细研究了一下，明白了！