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:
Line 369 – Home buyers’ amount
6 v6 N( P' i/ S! k' o- z( T( wYou can claim an amount of $5,000 for the purchase of a
, \* }  g  I  H% q9 K) Aqualifying home made in 2010, if both of the following
apply:
, O0 J7 b' P# `  h■ you or your spouse or common-law partner acquired a
- i5 E3 @" ~: H2 z, }0 T, r( bqualifying home; and
- S$ o# w7 s; t- v1 E3 w, u■ 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
  y; {" H6 O1 s' ^2 R( Jhome buyer).
Note
" T+ J/ R/ b* p. R# u/ Y! N5 ~You do not have to be a first-time home buyer if you are
& o' [7 ?7 b/ \/ D* q( L4 }& D* c: [eligible for the disability amount or if you acquired the
; Z; ^( a+ X+ j! X+ B- D6 v' nhome for the benefit of a related person who is eligible
for the disability amount. However, the purchase must
  q" G2 l. w7 ~$ q% o7 f8 V5 k* qbe made to allow the person eligible for the disability
amount to live in a home that is more accessible or better
; F+ p6 r: d: c  i$ Z  `7 I) C2 tsuited to the needs of that person. For the purposes of
1 Z. l6 J  c6 \/ \" y4 Qthe home buyers’ amount, a person with a disability is
/ f/ y6 ~! b, C+ Q- tan individual who is eligible to claim a disability amount
for the year in which the home is acquired, or would be
) a- @1 h/ r( j# i+ Religible 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
( v, V4 E7 Y" n. F+ f. _- X9 `330 or 331.
A qualifying home must be registered in your and/or your
spouse’s or common-law partner’s name in accordance
with the applicable land registration system, and must be
located in Canada. It includes existing homes and homes
' Q$ ~- A7 k7 W: Y7 \+ I) n/ Aunder construction. The following are considered
# P" k7 r" d, z; ^qualifying homes:
■ single-family houses;
■ semi-detached houses;
: Y/ p) V$ @: j0 _; n, z3 l) |■ townhouses;
■ mobile homes;
1 h& Q- P" m  O. K, z■ condominium units; and
■ apartments in duplexes, triplexes, fourplexes, or
  B0 e' K  o5 p/ Napartment buildings.
$ n; l' P% [" g2 K4 Y) |  t# UNote
6 \5 t2 Y! g1 O, r6 BA share in a co-operative housing corporation that
8 o' d5 ?# N. R) L; U- {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.
" k! W, c, I8 }) t' MYou must intend to occupy the home or you must intend
: O5 U9 U2 h8 S  Uthat the related person with a disability occupy the home as
a principal place of residence no later than one year after it
; \6 Q; ~. }5 K3 l5 l0 p2 v' Tis acquired.
The claim can be split between you and your spouse or
% s. _- {# q; M0 V: g. f! F, mcommon-law partner, but the combined total cannot exceed
0 d' u7 A, |+ A& D1 {$ c. t/ R9 A$5,000.
When more than one individual is entitled to the amount
8 ]$ |5 r) E7 z; ?$ e(for example, when two people jointly buy a home), the
& p# Z+ P9 n+ z* Rtotal of all amounts claimed cannot exceed $5,000.
7 b% Y; X/ v7 G- a3 v: Q1 oSupporting 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:
; p! X. }3 h% U+ w$ _$ t) F' X" gLine 369 – Home buyers’ amount
You can claim an amount of $5,000 for the purchase of a
6 z+ R/ p) J/ n* Bqualifying home made in 2010, if both of the following
2 G9 E; o: E" m# u/ f* Sapply:
■ you or your  ...
Hills 发表于 2011-3-20 14:45

$ }3 a6 r& N( W( m& v
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
2 Y  ~+ V1 b( R: b+ G6 MYou can claim an amount of $5,000 for the purchase of a
qualifying home made in 2010, if both of the following
1 ~4 D8 e* j; l+ i4 ]2 A- L* vapply:
■ you or your  ...
Hills 发表于 2011-3-20 14:45

% Y  y7 W9 W2 H- @0 t5 ]+ F谢谢，我仔细研究了一下，明白了！