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:
+ K5 H, h$ E6 P% m# i% q" P  eLine 369 – Home buyers’ amount
% n; o  h+ }* V: @3 z* [9 D, l/ ?You can claim an amount of $5,000 for the purchase of a
qualifying home made in 2010, if both of the following
apply:
■ you or your spouse or common-law partner acquired a
0 S# W; B( R" f4 R3 M/ xqualifying home; and
■ you did not live in another home owned by you or your
spouse or common-law partner in the year of acquisition
or in any of the four preceding years (first-time
/ {" A& W; `1 bhome buyer).
Note
2 z! t( J/ g" M9 Q5 W! MYou do not have to be a first-time home buyer if you are
eligible for the disability amount or if you acquired the
home for the benefit of a related person who is eligible
for the disability amount. However, the purchase must
be made to allow the person eligible for the disability
amount to live in a home that is more accessible or better
+ t( Z+ j$ u/ ysuited 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, Y  c  b2 c0 K5 S2 c3 meligible to claim a disability amount, if we do not take
* t4 T4 ]7 l9 k/ n* l1 Z; w! j: @into account that costs for attendant care or care in a
# ~& f- F! Z' |% X# ]/ f  N  ~nursing home were claimed as medical expenses on lines
7 R% I; L( k; E; R( S( i330 or 331.
' v' Y0 Z) F7 C& @1 W5 K  w9 F) P7 lA qualifying home must be registered in your and/or your
6 t: e( h! m9 D( B1 \spouse’s or common-law partner’s name in accordance
) K& L" ~# z! Zwith the applicable land registration system, and must be
located in Canada. It includes existing homes and homes
2 {" I. h' Z/ |: }; L  k# l5 o, n# punder construction. The following are considered
/ d2 W: w7 y& ^( r& aqualifying homes:
■ single-family houses;
3 f& G  y* |" O+ B- I& Q; j■ semi-detached houses;
- r$ P* \! G7 u■ townhouses;
" @# E9 Z6 H& Y/ g■ mobile homes;
9 k! O- B6 D- J6 x■ condominium units; and
■ apartments in duplexes, triplexes, fourplexes, or
apartment buildings.
' {( k2 b+ p  I* {  y; p/ j$ wNote
A share in a co-operative housing corporation that
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
housing unit does not qualify.
You must intend to occupy the home or you must intend
( R- V+ n% ^" V+ a" X+ wthat the related person with a disability occupy the home as
a principal place of residence no later than one year after it
is acquired.
1 P0 b  [3 b% l: R/ X% G" y2 d1 g* t2 UThe claim can be split between you and your spouse or
common-law partner, but the combined total cannot exceed
# W* c9 Y2 e- H. t0 m+ n$5,000.
( [! t, Q: h0 g8 _) AWhen more than one individual is entitled to the amount
/ d2 A1 Q3 {( ^- o(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
filing 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:
) J$ T; X; o" R4 t/ L2 y2 ]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
& P, {% s8 s; Q" M2 ?; U' uapply:
■ you or your  ...
Hills 发表于 2011-3-20 14:45

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 $5,000 for the purchase of a
: ]. a7 G5 L  Y+ z" p, \qualifying home made in 2010, if both of the following
. M& b$ y* d" D  r: L0 T2 _apply:
■ you or your  ...
9 S0 v2 F+ C- I3 `4 D7 Q, JHills 发表于 2011-3-20 14:45

谢谢，我仔细研究了一下，明白了！