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:
% w" q& {, r& v% [! y' O* mLine 369 – Home buyers’ amount
( P: q" [. b. r8 mYou can claim an amount of $5,000 for the purchase of a
/ i6 G" S9 V, tqualifying home made in 2010, if both of the following
* k# a" x7 ~1 p( L: o4 Wapply:
■ you or your spouse or common-law partner acquired a
. c- b; q/ ^' J# W3 g( I1 z+ M, mqualifying home; and
■ you did not live in another home owned by you or your
spouse or common-law partner in the year of acquisition
2 |/ J! L) T% }4 e  Zor in any of the four preceding years (first-time
% J9 b" K/ d! e6 m$ u0 x; xhome buyer).
Note
- e: ]; c; z5 f/ BYou do not have to be a first-time home buyer if you are
eligible for the disability amount or if you acquired the
! F" U* T' O  T% Y& Khome for the benefit of a related person who is eligible
for the disability amount. However, the purchase must
be made to allow the person eligible for the disability
amount to live in a home that is more accessible or better
suited to the needs of that person. For the purposes of
7 d$ W- |' e. _1 Y& N3 jthe home buyers’ amount, a person with a disability is
4 ?) d/ ^4 F$ ^6 c0 u! C/ f& @0 aan individual who is eligible to claim a disability amount
for the year in which the home is acquired, or would be
& \) P5 [, X2 v8 T9 X3 Peligible 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.
A qualifying home must be registered in your and/or your
& F6 N+ H! @& C9 L5 bspouse’s or common-law partner’s name in accordance
with the applicable land registration system, and must be
3 q& D6 p- f/ f0 Qlocated in Canada. It includes existing homes and homes
% F& M: _( E! Z8 X% e* B1 Munder construction. The following are considered
9 u/ @" D* D% {0 ]- V3 }! X: K- _qualifying homes:
( N: ^+ `# \$ k% N■ single-family houses;
■ semi-detached houses;
2 @% X* y) `, q6 s8 L$ q■ townhouses;
■ mobile homes;
/ ^0 u6 r6 v4 E) q0 L( K■ condominium units; and
$ h+ A' j7 ~) O" p' r1 d■ apartments in duplexes, triplexes, fourplexes, or
5 y3 b5 y+ h* Q9 zapartment buildings.
Note
8 M5 H& c1 t! ~2 |+ f' c3 e- P7 ~" AA 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- p( g/ g4 Z' r. Ea 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 X6 x" _! u! ], m' cthat the related person with a disability occupy the home as
a principal place of residence no later than one year after it
is 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
' ~* `5 r/ {& u3 w- R(for example, when two people jointly buy a home), the
( d- b9 \8 J9 @3 t  d7 y6 @total of all amounts claimed cannot exceed $5,000.
Supporting documents – If you are filing electronically, or
filing a paper return, do not send any documents. Keep all
* ^/ d! f3 x8 _) wyour documents in case we ask to see them at a later date.

Joanee

Please see the below detail:
% A- W+ q  A" t$ Q) K5 dLine 369 – Home buyers’ amount
2 H6 ~6 G' \% U! ]/ x8 {: MYou can claim an amount of $5,000 for the purchase of a
4 X6 M4 q4 V1 _7 U) uqualifying home made in 2010, if both of the following
+ b/ P. E/ ?) n" o8 Y, L/ capply:
# x' {! o) _) x' D, N/ }■ you or your  ...
Hills 发表于 2011-3-20 14:45

) X% `9 F, a% S, Y% n4 m
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
You can claim an amount of $5,000 for the purchase of a
4 z3 p$ d% W3 \& m) \. X% {qualifying home made in 2010, if both of the following
apply:
0 d  ^7 \( i7 m/ s4 H5 F" X$ N3 G■ you or your  ...
Hills 发表于 2011-3-20 14:45

谢谢，我仔细研究了一下，明白了！