 鲜花( 25)  鸡蛋( 0)
|
Please see the below detail:
/ X* I5 b9 n0 X0 R0 w" ~Line 369 – Home buyers’ amount
) L1 X# B" z& Z5 H' TYou can claim an amount of $5,000 for the purchase of a6 g. P1 L# [% u( X* B7 d+ O' |! c
qualifying home made in 2010, if both of the following
" n1 v `* `- z: c: W0 o; c1 zapply:
3 a' O% R1 M5 H$ k4 r$ ~ @■ you or your spouse or common-law partner acquired a" f+ V) u1 t% I8 C- w8 ~
qualifying home; and- J B0 Y0 `. k( B% Y% C# X9 N
■ you did not live in another home owned by you or your3 T: B! \# H2 d+ b @
spouse or common-law partner in the year of acquisition1 S: Y7 u% k o
or in any of the four preceding years (first-time, U. n R9 T7 a0 V- X) C
home buyer).7 t! u4 |) t+ P% |+ U9 m( ~* Y/ ^
Note
, u" g( H! M+ [% e% D# H8 N8 a; i: KYou do not have to be a first-time home buyer if you are
4 u& R( b% \9 `. p& J9 Keligible for the disability amount or if you acquired the
* I% G. c# ?8 phome for the benefit of a related person who is eligible: O _) r, |+ U& A9 B% Z* G. X
for the disability amount. However, the purchase must
" d8 Z& _/ M( m2 ~( I3 V/ Gbe made to allow the person eligible for the disability' @) h! T, M6 h, u! _1 P& n
amount to live in a home that is more accessible or better
$ P) ^% \! o+ usuited to the needs of that person. For the purposes of$ |2 ]7 ~% ]2 o) W
the home buyers’ amount, a person with a disability is ]4 r' ?, v6 |3 p) |* n% e
an individual who is eligible to claim a disability amount% D7 H9 i3 I! z2 u1 \( k
for the year in which the home is acquired, or would be+ }/ O9 z1 f' ^& S- B
eligible to claim a disability amount, if we do not take
& J; N% [0 V% m: c0 E8 Uinto account that costs for attendant care or care in a
* A# f8 W! L0 V! o% h7 v7 ]# Gnursing home were claimed as medical expenses on lines! v9 d, o4 m7 m, h
330 or 331. b R) o% ` _/ J7 R
A qualifying home must be registered in your and/or your
) i" e& x$ B+ r1 b( V. J6 J) Sspouse’s or common-law partner’s name in accordance3 x# y7 D( b" w, D' Z. x' @# t
with the applicable land registration system, and must be4 W7 i( h! X6 K5 { E) q
located in Canada. It includes existing homes and homes4 n4 [/ Z. Q; C3 Y2 n
under construction. The following are considered, U) E: S( b' {* [0 ?
qualifying homes:
+ L0 l& ^7 k0 Q8 L4 _& I■ single-family houses;
, V' ^5 ~0 g7 N■ semi-detached houses;- o0 b3 I {8 Z9 A1 Q
■ townhouses;
0 n, Q4 w" ?* q1 X" _. O■ mobile homes;) d* Q0 A7 f# ^! _. i+ y
■ condominium units; and
$ f7 H7 i7 S& I# p■ apartments in duplexes, triplexes, fourplexes, or5 b9 G8 O, e: y- E4 \1 ~# Z
apartment buildings.
* I( H( v8 d* G4 jNote
! W2 o$ z1 J- F( u, J: I# [. q1 fA share in a co-operative housing corporation that
0 j7 u$ A: a( i5 i. lentitles you to own and gives you an equity interest in a/ @ r1 x$ I- R8 y& o
housing unit located in Canada also qualifies. However,$ a6 |( Q9 a+ J% _6 B
a share that only gives you the right to tenancy in the& Q/ K$ s. J% e* U& E. k- J
housing unit does not qualify.& @ E2 ?7 r0 y @
You must intend to occupy the home or you must intend0 l5 a0 |0 x7 H4 f9 J) _& T/ [
that the related person with a disability occupy the home as
5 Y) a* J( m3 b4 s( ga principal place of residence no later than one year after it, K1 ]" ]( V; N6 ], x/ B7 x
is acquired.
' l ^$ P. d/ k; tThe claim can be split between you and your spouse or
' W! u: I6 _: s3 o2 p/ n3 Tcommon-law partner, but the combined total cannot exceed
4 {2 u& A |- |2 Z$5,000.
4 w9 @( A) P2 @! ?$ O6 [" R$ @, RWhen more than one individual is entitled to the amount: c8 q. y5 ~' l4 E7 A+ ]: R3 u
(for example, when two people jointly buy a home), the4 I X2 ^* E& H
total of all amounts claimed cannot exceed $5,000.9 z) S4 ` Q# k ]8 Q3 t0 n3 s/ M1 E# |. f
Supporting documents – If you are filing electronically, or' @) U6 s1 ^7 Y0 e5 ]
filing a paper return, do not send any documents. Keep all
5 e0 R* |6 r5 ~1 zyour documents in case we ask to see them at a later date. |
|