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:
: t, G; U5 ]5 H: ALine 369 – Home buyers’ amount
You can claim an amount of $5,000 for the purchase of a
9 {5 C1 }% q5 W4 E1 Gqualifying home made in 2010, if both of the following
apply:
■ you or your spouse or common-law partner acquired a
qualifying home; and
- O  o0 F# L+ n# b$ o) T+ O6 a■ 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
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
1 K5 _% A# z4 {be made to allow the person eligible for the disability
8 Q! c& d0 q4 i; x/ ]amount to live in a home that is more accessible or better
suited 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
  d, r3 K  ^* F, D$ Ieligible to claim a disability amount, if we do not take
into account that costs for attendant care or care in a
nursing home were claimed as medical expenses on lines
330 or 331.
, e  C/ A; c, Q5 P6 I+ YA qualifying home must be registered in your and/or your
5 x7 t8 [5 f8 L4 y3 D" y4 Aspouse’s or common-law partner’s name in accordance
with the applicable land registration system, and must be
, a% a2 z& n9 Wlocated in Canada. It includes existing homes and homes
: k$ L9 _$ Y3 J% D* z5 R, Iunder construction. The following are considered
9 c- F$ a; }5 s! \qualifying homes:
6 n3 \+ e# x. t- F$ x3 g, N■ single-family houses;
■ semi-detached houses;
/ o( `! i6 ]1 O  |■ townhouses;
  M$ X2 ?: [" ^4 K% C6 d5 I■ mobile homes;
■ condominium units; and
■ apartments in duplexes, triplexes, fourplexes, or
4 Q" Z7 i& D( \# R: v/ c8 Tapartment buildings.
$ A, U8 \7 m; F4 u  uNote
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,
' B& e7 U9 _* m; j  C( j4 s2 ja 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
  A4 N8 k* _* {. R( \! O5 G6 lthat the related person with a disability occupy the home as
) d* W" S' z, l! Xa principal place of residence no later than one year after it
is acquired.
4 c8 k2 Z1 B1 y2 g) kThe claim can be split between you and your spouse or
) |3 [" v* M: H2 F+ Fcommon-law partner, but the combined total cannot exceed
$5,000.
  f7 K: x& \: f' L- R# e9 {  ?. xWhen more than one individual is entitled to the amount
(for example, when two people jointly buy a home), the
: m% u8 d' V3 m" Vtotal of all amounts claimed cannot exceed $5,000.
! i! L$ S; Q- M- g/ l$ g$ A7 uSupporting documents – If you are filing electronically, or
filing a paper return, do not send any documents. Keep all
2 F4 f: e" N0 `( ]; W0 ryour documents in case we ask to see them at a later date.

Joanee

Please see the below detail:
" F7 k/ u- ?+ o2 ]Line 369 – Home buyers’ amount
) P2 \8 Y' R1 v4 C) g! u! SYou can claim an amount of $5,000 for the purchase of a
; J  u3 o5 S* |; i: m4 ?  dqualifying home made in 2010, if both of the following
apply:
■ you or your  ...
4 r$ I0 S- R  h" z1 x+ }Hills 发表于 2011-3-20 14:45

) g+ z4 ?. k2 Y
9 P' |: E4 `. \+ B, L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
5 u6 c8 \9 Q6 I3 iYou can claim an amount of $5,000 for the purchase of a
" K5 y" A2 v. @2 s/ K, f, wqualifying home made in 2010, if both of the following
6 G( G) g1 x1 ?apply:
■ you or your  ...
4 @, R/ @, o* k: V/ [Hills 发表于 2011-3-20 14:45

" H) a7 _7 ^2 n, ~3 J谢谢，我仔细研究了一下，明白了！