 鲜花( 25)  鸡蛋( 0)
|
Please see the below detail:
' W/ I, Q% f% G# c" ]6 X2 DLine 369 – Home buyers’ amount
) }2 _: m* n: E) }. G! SYou can claim an amount of $5,000 for the purchase of a
+ g5 t& ?/ e8 K, w g$ D Hqualifying home made in 2010, if both of the following9 T+ h. |* j v0 l! y H
apply:
5 W! w, `6 y# z■ you or your spouse or common-law partner acquired a
( R5 Z' J2 F4 D/ C7 `( l6 G7 kqualifying home; and
' X$ |5 k! v& L8 W& A! q" Y■ you did not live in another home owned by you or your5 q) R" Q! [& U# @! V/ p
spouse or common-law partner in the year of acquisition
& q6 ~8 Q: p& xor in any of the four preceding years (first-time
& |+ W$ V4 ]6 z1 U3 E& Z( chome buyer).9 y/ f: V8 e3 o! e$ x0 [1 z
Note
4 C1 |5 P9 i7 XYou do not have to be a first-time home buyer if you are7 R) a/ K. h, g& p' Y* N
eligible for the disability amount or if you acquired the
' K5 T- u' w$ v/ f) [- L# qhome for the benefit of a related person who is eligible* D- |9 R& r5 f* H
for the disability amount. However, the purchase must3 _- R: z0 y* B: c* K
be made to allow the person eligible for the disability
' D# S% \) q, A$ ]) c7 v5 ^: @) ramount to live in a home that is more accessible or better4 W0 { g2 B" k/ }0 n7 N
suited to the needs of that person. For the purposes of6 L/ K+ z% _7 e2 Q
the home buyers’ amount, a person with a disability is: e$ Q; g% ^1 U6 E
an individual who is eligible to claim a disability amount
$ g0 b0 m A6 ?; \for the year in which the home is acquired, or would be+ ?; X" b8 ]& L, z7 R/ f1 b
eligible to claim a disability amount, if we do not take5 C& H* e3 D' E" x8 G! C! C& u6 M
into account that costs for attendant care or care in a
$ I3 _4 j# {. L& Nnursing home were claimed as medical expenses on lines* _3 A% Z) l5 V9 J" p4 D8 k' u- a2 K
330 or 331.5 l9 C9 L. G/ P8 G8 ^
A qualifying home must be registered in your and/or your. t5 `5 T% ^' P( ]
spouse’s or common-law partner’s name in accordance# r& c u/ I# t9 _" m
with the applicable land registration system, and must be1 o' ^! }4 S) A1 s
located in Canada. It includes existing homes and homes4 @9 [+ x' L: G7 w- a- a1 A! A
under construction. The following are considered
0 U. b7 `9 c& ~. \- l# g& }qualifying homes:
( \: i5 v: B6 G' G■ single-family houses;6 |5 D# |6 ^1 }: G% J" x) O
■ semi-detached houses;
. {0 N2 c3 Z, s■ townhouses;
' X: F, `0 {6 l& j/ j■ mobile homes;
+ E C( @. R8 F/ S■ condominium units; and! d! P* @4 ?/ Z9 a6 d$ Y8 R
■ apartments in duplexes, triplexes, fourplexes, or
0 z" k* u* D1 J) ?6 e/ m0 _apartment buildings.: W$ C/ }% J. Z
Note
3 x2 b4 r, K/ q: ]7 pA share in a co-operative housing corporation that
4 K( N% z) \0 `2 M/ l, f+ Gentitles you to own and gives you an equity interest in a
1 X `: d0 s5 l- B6 p& y$ Fhousing unit located in Canada also qualifies. However,( d4 c) \6 S6 d/ [9 n% Q
a share that only gives you the right to tenancy in the# o% ?8 k- C% R: {
housing unit does not qualify.2 X/ k- c) N; T3 o* s5 c
You must intend to occupy the home or you must intend
# b& ^3 h3 }# p0 k+ T; k9 Y$ `that the related person with a disability occupy the home as
& V( t9 R3 g5 @" B P- ga principal place of residence no later than one year after it7 }- N _- Q* i4 D
is acquired.) U7 S \# {& B' R& F" C4 J: N
The claim can be split between you and your spouse or7 A# o2 b: Z& d; Z' \
common-law partner, but the combined total cannot exceed
4 Q; H$ s: e% e. d0 ?1 B$5,000.; @" m% k+ x2 j$ v* K/ b e9 Z
When more than one individual is entitled to the amount7 c1 C. |# g v4 l
(for example, when two people jointly buy a home), the
0 C" }( } y# P4 xtotal of all amounts claimed cannot exceed $5,000.
* k& N3 _# a$ q' ]7 P& a" K' ?Supporting documents – If you are filing electronically, or" u( U1 X4 T% G" {' q( F+ O
filing a paper return, do not send any documents. Keep all
9 F; b* [" c2 V" C1 \ Y Hyour documents in case we ask to see them at a later date. |
|
狗仔卡
发表于 2011-3-20 12:47
提升卡
置顶卡
沉默卡
喧嚣卡
变色卡
显身卡
楼主
