 鲜花( 25)  鸡蛋( 0)
|
Please see the below detail:
3 x' @) y& e: Z' V" R# rLine 369 – Home buyers’ amount
- R. O0 Z, P) J9 YYou can claim an amount of $5,000 for the purchase of a
4 n ?0 |9 s, aqualifying home made in 2010, if both of the following0 f; g3 y; U: I
apply:5 ~/ C) F7 ^6 E* Y8 d: A
■ you or your spouse or common-law partner acquired a" g6 D% K9 |* _* D
qualifying home; and
/ O8 O7 v' {7 c' y# h' V- L■ you did not live in another home owned by you or your
9 [6 |- A" U2 i6 R; fspouse or common-law partner in the year of acquisition6 F+ j5 |) x+ i5 t% t, D" j% q
or in any of the four preceding years (first-time8 ^% Y$ R2 I# j. w
home buyer).
8 ]" u8 S$ m+ {$ T9 o4 k6 yNote! Z7 D4 T" A& J- s5 Q
You do not have to be a first-time home buyer if you are
* b0 A5 a7 y9 _3 S8 P/ p; ~eligible for the disability amount or if you acquired the2 e) ~. I+ B* r# }3 Y. w5 z( V- T
home for the benefit of a related person who is eligible
0 q* O' i8 W3 pfor the disability amount. However, the purchase must( ]! B n' a& y5 j4 H( M
be made to allow the person eligible for the disability: c2 C$ {) T; h
amount to live in a home that is more accessible or better
6 L) v0 S* Q: @+ [- ?6 A+ F5 ksuited to the needs of that person. For the purposes of
4 J @( ?- {2 J" Ythe home buyers’ amount, a person with a disability is
: Z7 ^9 T4 I8 |& y/ K+ tan individual who is eligible to claim a disability amount
@6 T- x7 u9 P Vfor the year in which the home is acquired, or would be
/ t8 Q5 d" x& h- _/ X0 V$ Keligible to claim a disability amount, if we do not take
1 N" E4 r* g6 \8 k, |+ i! Zinto account that costs for attendant care or care in a) K0 }& Q' |: b1 c/ k
nursing home were claimed as medical expenses on lines7 i; p8 y2 z6 L. ^: l& `
330 or 331.' y: ^1 C% b2 z Z" ?
A qualifying home must be registered in your and/or your
. R5 i1 j2 `( D8 J8 r7 R# y/ Zspouse’s or common-law partner’s name in accordance7 I4 j7 d+ X$ Q; _( [$ b* o( n- |0 h
with the applicable land registration system, and must be
; |! Y, i: E+ L7 q( Q' p7 _located in Canada. It includes existing homes and homes- n' x+ C" Q# f* f* z& w8 w; }/ J
under construction. The following are considered
3 L7 }- \ R) Equalifying homes:
3 `7 Z0 x) Z# L4 y+ N* D% x■ single-family houses;
. Z& H5 t, A9 L) `1 t: ?% \■ semi-detached houses;; k2 |1 i- `8 w6 {4 o3 x
■ townhouses;8 m9 A8 I: S+ u9 z3 j
■ mobile homes;' w) V. P9 q7 Q0 p
■ condominium units; and/ q& U" ]( a( U: ?# C, b J
■ apartments in duplexes, triplexes, fourplexes, or5 B5 T7 {- u- N6 }5 [: `5 G! B
apartment buildings.
# ?+ V$ }0 J) d! a9 o. \Note7 p: X/ E( B9 R; z6 y
A share in a co-operative housing corporation that$ D( a- C& ^, N1 I
entitles you to own and gives you an equity interest in a
% M7 P/ Y. h2 i0 M1 c, P; U% r2 J3 ]" Ghousing unit located in Canada also qualifies. However,% X3 a4 m) }) i* c; n
a share that only gives you the right to tenancy in the2 x2 s7 N* m$ A7 R
housing unit does not qualify.5 U+ M/ Y" ?8 ~8 a6 q3 c* z& N* {
You must intend to occupy the home or you must intend
]: a+ Z8 C% n8 R' ~# t2 [that the related person with a disability occupy the home as8 s a7 F0 h! ~2 d# W3 f
a principal place of residence no later than one year after it+ I9 ~* {: Y/ c1 U; G
is acquired.
% v' X+ n4 f1 uThe claim can be split between you and your spouse or; m- r" c! s; I& q
common-law partner, but the combined total cannot exceed" f Y* ^8 E$ k$ E7 `( Y
$5,000.4 P$ i# Z+ e; `/ k9 y
When more than one individual is entitled to the amount
# e1 H4 f% O% `(for example, when two people jointly buy a home), the
- J5 F/ w# t8 F! L+ n* _. M4 X0 htotal of all amounts claimed cannot exceed $5,000.7 o' S" l3 |2 s% h% M! q
Supporting documents – If you are filing electronically, or
# M, `4 |; c& z. |filing a paper return, do not send any documents. Keep all
4 h5 ~. k& W0 Jyour documents in case we ask to see them at a later date. |
|