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:
- `4 {+ Z# _, m0 U7 u, ALine 369 – Home buyers’ amount
You can claim an amount of $5,000 for the purchase of a
$ |. p' o; I- s: qqualifying home made in 2010, if both of the following
apply:
; w! M% _" p) U- m■ 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
" a1 M* ^4 r  a. i  d, Vspouse or common-law partner in the year of acquisition
or in any of the four preceding years (first-time
/ E" i! r( N/ a5 ^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
: {: ?! o/ f" y3 x. n% @! R8 |home for the benefit of a related person who is eligible
% Q4 C4 P  q0 A: z4 v% [for the disability amount. However, the purchase must
: d8 G3 }2 d7 c7 _be made to allow the person eligible for the disability
6 w( X3 N- R% b/ kamount 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
1 o+ O; y( k# w0 Sfor the year in which the home is acquired, or would be
eligible to claim a disability amount, if we do not take
into account that costs for attendant care or care in a
! _8 ~$ {' ]  p8 M  S2 H6 Wnursing home were claimed as medical expenses on lines
330 or 331.
A qualifying home must be registered in your and/or your
spouse’s or common-law partner’s name in accordance
8 z8 F4 D" t, X/ [& p1 ]% L! U  @% owith the applicable land registration system, and must be
5 ?9 H6 ~7 e+ O& [7 v/ ?/ |located in Canada. It includes existing homes and homes
( e  b% m1 o  r- Sunder construction. The following are considered
qualifying homes:
■ single-family houses;
) e2 Y6 k8 W( q" a■ semi-detached houses;
% m% V+ s  x( z& Q3 H" ^■ townhouses;
■ mobile homes;
% x# u8 K& u% B$ U6 E■ condominium units; and
■ apartments in duplexes, triplexes, fourplexes, or
7 L% d; E+ b* K* H+ {" i+ Z0 C  aapartment buildings.
Note
A share in a co-operative housing corporation that
' G7 H9 [# ?" Y' X* Q% O/ sentitles you to own and gives you an equity interest in a
) s/ s' B- H# ?# @0 Whousing unit located in Canada also qualifies. However,
a share that only gives you the right to tenancy in the
; @! Q4 R% U+ L/ g) C. J. nhousing unit does not qualify.
1 p9 A! ?+ M$ j  [# YYou must intend to occupy the home or you must intend
0 L( E; R5 o- Gthat the related person with a disability occupy the home as
+ l) g! H4 z7 L1 c- Va principal place of residence no later than one year after it
# \) e2 E4 e1 w1 Ais acquired.
The claim can be split between you and your spouse or
common-law partner, but the combined total cannot exceed
$5,000.
When more than one individual is entitled to the amount
0 t2 ^, {, t0 I(for example, when two people jointly buy a home), the
) p9 u3 l% h) O2 t& A" i9 t/ atotal of all amounts claimed cannot exceed $5,000.
2 L5 |+ a0 G/ n' ]& b+ w  _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:
Line 369 – Home buyers’ amount
You can claim an amount of $5,000 for the purchase of a
! f* ?5 a6 w+ s+ |+ {- V' kqualifying home made in 2010, if both of the following
5 W. P4 H; ~7 s* o/ S* a  y/ a* o& Papply:
■ you or your  ...
4 I, |/ v# I3 l7 ~: @( tHills 发表于 2011-3-20 14:45

' r% d  G2 @! Y" _
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:
+ Q  c$ z2 Y% s) O0 U! dLine 369 – Home buyers’ amount
You can claim an amount of $5,000 for the purchase of a
. b8 i; M  X6 w$ P" n3 b* gqualifying home made in 2010, if both of the following
apply:
■ you or your  ...
6 ]" F& Z1 J( G8 x% d1 o& w& cHills 发表于 2011-3-20 14:45

3 w  h* h$ z/ w. d谢谢，我仔细研究了一下，明白了！