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 $5,000 for the purchase of a
8 E! V: E& e) g, zqualifying home made in 2010, if both of the following
* u1 Q' h5 U; P2 gapply:
" T* L7 o% |, C6 L; Y, i0 B6 v. F■ you or your spouse or common-law partner acquired a
qualifying home; and
■ you did not live in another home owned by you or your
7 q& C; n. {, {  a5 I, h- Rspouse or common-law partner in the year of acquisition
or in any of the four preceding years (first-time
home buyer).
Note
7 g% ]3 {' ]- W7 @0 U# `  dYou do not have to be a first-time home buyer if you are
eligible for the disability amount or if you acquired the
home for the benefit of a related person who is eligible
. N( c5 Y" b* `4 |0 m$ l$ w5 d4 r4 B1 Sfor the disability amount. However, the purchase must
be made to allow the person eligible for the disability
/ u3 i3 w3 F% L+ F0 l" Tamount to live in a home that is more accessible or better
suited to the needs of that person. For the purposes of
$ L: f: R. x+ C9 qthe home buyers’ amount, a person with a disability is
1 y0 I  ?# c5 a) a0 U+ W8 ~an individual who is eligible to claim a disability amount
! D: y$ m$ t- ]* J8 v- vfor the year in which the home is acquired, or would be
. h5 a* A3 y! t  O2 n+ a+ n7 Beligible to claim a disability amount, if we do not take
. l5 }) T  K5 G4 B. _$ X9 H/ {into account that costs for attendant care or care in a
+ ]2 B/ F! p/ v. q$ Onursing home were claimed as medical expenses on lines
) ]& C- G. }, w. y( B9 ~330 or 331.
A qualifying home must be registered in your and/or your
spouse’s or common-law partner’s name in accordance
: S& Q& s+ `. ~' Jwith the applicable land registration system, and must be
located in Canada. It includes existing homes and homes
under construction. The following are considered
qualifying homes:
■ single-family houses;
. H9 W! b, Z5 U% Q1 F■ semi-detached houses;
" F+ [0 o5 [9 R; g9 c8 K■ townhouses;
4 f+ p8 f$ f( C: p- R& B3 |: P■ mobile homes;
# c. N4 O) }( _7 D2 s5 M■ condominium units; and
■ apartments in duplexes, triplexes, fourplexes, or
apartment buildings.
Note
: T! }/ \3 I6 tA share in a co-operative housing corporation that
9 S2 i; r$ G. {  w7 x5 Y; E0 @4 a7 {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
3 y$ T' n  S4 a, Fhousing unit does not qualify.
You must intend to occupy the home or you must intend
# t! \: Y# U) m' J. ]( g, P' `" Kthat the related person with a disability occupy the home as
1 P$ Q  F; `) k" Ha principal place of residence no later than one year after it
is acquired.
/ X4 ?* F( w- o. ZThe claim can be split between you and your spouse or
; F0 S  d5 X: e4 j% H: kcommon-law partner, but the combined total cannot exceed
$5,000.
3 a8 c0 v3 G) e/ JWhen more than one individual is entitled to the amount
2 \& c' g& d5 ?9 g4 x9 I( t* S(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
* I0 u3 Y) F  `1 }, Rfiling a paper return, do not send any documents. Keep all
' T4 o3 a" G  w/ B6 n& Lyour documents in case we ask to see them at a later date.

Joanee

Please see the below detail:
% C$ P7 ?; T+ Z" y6 Q) G: pLine 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
6 ]  d' c- U& {% Rapply:
■ you or your  ...
3 t  }& }! o0 FHills 发表于 2011-3-20 14:45

' H. C, E; i, v4 L, w( I$ P
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
( R  K0 L3 s9 l3 b" y3 k# ]1 H* y% i4 oapply:
■ you or your  ...
Hills 发表于 2011-3-20 14:45

/ H9 N, S+ I$ E( H+ Y( I* a
# A( {, S5 @8 ?+ I# O9 s" k/ u5 q谢谢，我仔细研究了一下，明白了！