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Please see the below detail:
5 D4 j2 B, o/ k% F- vLine 369 – Home buyers’ amount" r( S3 N6 r: o6 W* w
You can claim an amount of $5,000 for the purchase of a
6 {: M, N9 q8 B- r0 g, i: jqualifying home made in 2010, if both of the following
+ y Q! q+ V# Aapply:
( g& x5 ]3 ^+ [2 i5 Z1 h■ you or your spouse or common-law partner acquired a
4 y+ {+ N. ~# O: Nqualifying home; and3 S- I' n4 {! l
■ you did not live in another home owned by you or your+ R% N' z9 Z m- _
spouse or common-law partner in the year of acquisition) \# {, {. D$ i) i
or in any of the four preceding years (first-time+ l3 h8 U5 h5 W9 Y9 H) A
home buyer).+ p& ]) |1 g8 x, \$ J7 d. t
Note9 a' S5 A9 i( U. U/ q
You do not have to be a first-time home buyer if you are$ V1 H! D# u' L- g
eligible for the disability amount or if you acquired the
" h4 C: k$ d& b5 {9 p! n( _0 Khome for the benefit of a related person who is eligible
% t( v: n2 m) M5 [for the disability amount. However, the purchase must
4 ~; o j- p& ]) Z Nbe made to allow the person eligible for the disability0 O6 g% ~" _: `0 Y2 P
amount to live in a home that is more accessible or better
7 a8 H2 r" O/ Zsuited to the needs of that person. For the purposes of
! Y! k# r/ a: H9 a- Mthe home buyers’ amount, a person with a disability is6 g. O8 Z, J0 J `' y$ N, r
an individual who is eligible to claim a disability amount; o; J! u% ~+ ]
for the year in which the home is acquired, or would be+ n8 q o/ |* R* B# l% o; w' w
eligible to claim a disability amount, if we do not take ^ A& D$ Z# ~) v! n
into account that costs for attendant care or care in a
8 J( P; L) K2 a' R% P' p# ^nursing home were claimed as medical expenses on lines0 h( o C' A/ n0 Q
330 or 331./ r: M# |5 g* D& W: D
A qualifying home must be registered in your and/or your
; G/ U, T+ ^8 k" m& Uspouse’s or common-law partner’s name in accordance
2 ?- R: Y( K0 Q/ k$ Fwith the applicable land registration system, and must be
+ X/ A6 t- I* j3 M! o( ylocated in Canada. It includes existing homes and homes
" U% m' f0 L* ?& Z J. `; ounder construction. The following are considered8 `; ?7 ?* t6 `; G. S6 ]4 p
qualifying homes:( G% `+ K; c, ~/ i2 g
■ single-family houses;- ^( j9 M. E) _, m9 y$ n
■ semi-detached houses;: n! S. `! W' f6 w" h6 m) I
■ townhouses;
4 n& T5 m$ p$ g& z4 \* v- Y■ mobile homes;
# Q# H `& V- o- D9 V■ condominium units; and
/ G2 Q4 }9 ^1 d& U x, y9 ^■ apartments in duplexes, triplexes, fourplexes, or0 a* ~/ w' s3 c' Q2 l; W9 S8 q
apartment buildings.8 y& Q6 `1 E C* ^
Note
: S. x6 Z# c2 hA share in a co-operative housing corporation that2 l) M8 D6 b3 ~; m( m
entitles you to own and gives you an equity interest in a
s5 Z2 ~* `/ j Jhousing unit located in Canada also qualifies. However,' U6 H \& \; o& h
a share that only gives you the right to tenancy in the+ q% S8 I( \# D V3 V" f
housing unit does not qualify.
, i1 o4 x0 D2 W+ M8 nYou must intend to occupy the home or you must intend
, G- l# q5 a: Y5 T5 Zthat the related person with a disability occupy the home as
( f* n' f) A2 ba principal place of residence no later than one year after it
4 ]" o8 v) s/ n% u" {is acquired.# K: O' q, r h( b- y
The claim can be split between you and your spouse or
* C$ D( s/ [( j( o, |common-law partner, but the combined total cannot exceed
; ?" O! F5 M( T5 N+ z7 ~$5,000.7 Q; G; T3 i4 }1 g! ]6 ^
When more than one individual is entitled to the amount8 c! J) H3 x0 B+ ]* f& J4 E8 n
(for example, when two people jointly buy a home), the3 F; z$ l8 j2 Y) P4 Z: p
total of all amounts claimed cannot exceed $5,000.
, [+ \) D" A3 ]2 }Supporting documents – If you are filing electronically, or
& `/ u: |7 X5 ` Lfiling a paper return, do not send any documents. Keep all$ |# ^. t% H$ E6 X [
your documents in case we ask to see them at a later date. |
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