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:
6 `* D2 A/ ]/ A, ?0 C* p' TLine 369 – Home buyers’ amount
7 w; }/ y6 U. C3 Q9 W1 r* nYou can claim an amount of $5,000 for the purchase of a
qualifying home made in 2010, if both of the following
apply:
4 k5 r) g3 Z- {. M/ R■ you or your spouse or common-law partner acquired a
qualifying home; and
■ you did not live in another home owned by you or your
spouse or common-law partner in the year of acquisition
or in any of the four preceding years (first-time
home buyer).
8 O' k" s0 }4 }/ f8 Y7 lNote
; v: E4 _7 \7 ZYou do not have to be a first-time home buyer if you are
eligible for the disability amount or if you acquired the
home for the benefit of a related person who is eligible
1 R8 }, _$ M, z1 h* ~" s6 k1 ^0 nfor the disability amount. However, the purchase must
  A8 ?! G& b- U; D- S( ]be made to allow the person eligible for the disability
amount to live in a home that is more accessible or better
) _2 _; I/ L4 O: ~suited to the needs of that person. For the purposes of
" S* ^# j% \: a! f' ~$ Lthe home buyers’ amount, a person with a disability is
4 |4 S2 M) [! ?9 s4 o5 _) ran individual who is eligible to claim a disability amount
for the year in which the home is acquired, or would be
eligible to claim a disability amount, if we do not take
0 j+ ?9 V- ^. M$ c% S& Einto account that costs for attendant care or care in a
nursing home were claimed as medical expenses on lines
330 or 331.
2 b; z6 K  [" i8 J9 g1 O/ Y) lA qualifying home must be registered in your and/or your
; u/ l/ y3 W+ y' `2 U; h6 aspouse’s or common-law partner’s name in accordance
( p8 f* k$ R+ A. W( Qwith the applicable land registration system, and must be
located in Canada. It includes existing homes and homes
' ~. L3 w8 p$ T2 y' |2 Yunder construction. The following are considered
1 G* B( \7 o: i( r* s( C; i- a) i: xqualifying homes:
1 v1 y' r) r% P' c- E1 @■ single-family houses;
■ semi-detached houses;
■ townhouses;
■ mobile homes;
  M4 B4 p: G* [. u" A2 U$ K7 ^■ condominium units; and
■ apartments in duplexes, triplexes, fourplexes, or
, |+ ^/ W3 C- N! ?) h# Q1 Zapartment buildings.
Note
A share in a co-operative housing corporation that
entitles you to own and gives you an equity interest in a
: |& S* O3 D2 C5 Whousing unit located in Canada also qualifies. However,
6 X4 q; J3 \6 [a 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
$ |3 R$ v. f, y/ R' M) `7 W2 e, sthat the related person with a disability occupy the home as
  q3 Y% n# k1 D5 N1 Za principal place of residence no later than one year after it
is acquired.
The claim can be split between you and your spouse or
1 h; U' f" X+ M% h( ecommon-law partner, but the combined total cannot exceed
) y! [8 m- l; A$5,000.
When more than one individual is entitled to the amount
! l$ f  U5 l7 w5 C! S7 V(for example, when two people jointly buy a home), the
total of all amounts claimed cannot exceed $5,000.
) ^+ B6 S% N( q+ W5 B* i$ USupporting documents – If you are filing electronically, or
! B6 J+ m# u0 Q6 Y9 i- w( k0 bfiling a paper return, do not send any documents. Keep all
: Q0 }0 w' g. j* syour documents in case we ask to see them at a later date.

Joanee

Please see the below detail:
Line 369 – Home buyers’ amount
# {5 c9 o2 ~5 n* p$ FYou can claim an amount of $5,000 for the purchase of a
qualifying home made in 2010, if both of the following
0 d& u2 K; N( ~/ m8 Dapply:
■ you or your  ...
6 P9 X# d/ c8 @# c$ n4 f: YHills 发表于 2011-3-20 14:45

# F  j% U- e' z" M6 g7 P8 z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
1 h  c  z5 A1 ^# H0 K/ FYou can claim an amount of $5,000 for the purchase of a
qualifying home made in 2010, if both of the following
apply:
■ you or your  ...
Hills 发表于 2011-3-20 14:45

, V1 V9 b; ^8 {8 \4 K3 h# X谢谢，我仔细研究了一下，明白了！