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
. }, }- Y7 J8 Z( r* G! `You can claim an amount of $5,000 for the purchase of a
  F, q6 D1 w: O" R% p8 }7 Nqualifying home made in 2010, if both of the following
3 X" v" v7 x$ japply:
■ you or your spouse or common-law partner acquired a
3 \, |% K7 `  v8 N) ]0 ?3 N+ m* fqualifying home; and
6 A1 r! E1 m  p8 p7 h■ you did not live in another home owned by you or your
6 c' q5 }! N! @spouse or common-law partner in the year of acquisition
or in any of the four preceding years (first-time
home buyer).
0 B: l1 I7 ]( n9 F0 t+ x: D5 u( QNote
You do not have to be a first-time home buyer if you are
eligible for the disability amount or if you acquired the
6 \4 \; v+ ?2 V* p; m) Rhome for the benefit of a related person who is eligible
for the disability amount. However, the purchase must
' `! ?8 ~9 P1 pbe made to allow the person eligible for the disability
amount to live in a home that is more accessible or better
' ^$ b4 J: ?: {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
  G' V2 l" u2 T! {& {2 x8 Rfor the year in which the home is acquired, or would be
eligible to claim a disability amount, if we do not take
' z+ b% i1 e7 N7 ?into account that costs for attendant care or care in a
9 j! m9 r( d0 |( |nursing home were claimed as medical expenses on lines
330 or 331.
1 e: i. |% u4 R; FA qualifying home must be registered in your and/or your
) c" ~0 E! J8 F& {  @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
( _- g9 X! e  Z* ~under construction. The following are considered
3 `  l- \9 C2 Z- f( x- c' n/ zqualifying homes:
( U  e3 w* [& A; ~& t# r9 P* P■ single-family houses;
■ semi-detached houses;
■ townhouses;
9 ?4 ~0 Y0 c3 r0 E, Z8 Y6 ^$ Q% p■ mobile homes;
■ condominium units; and
5 t; A+ ~5 W2 a4 _7 N■ apartments in duplexes, triplexes, fourplexes, or
1 u& f2 o" t9 B3 h# r- z& Bapartment buildings.
- g+ z$ b! Q) H: C5 m2 dNote
A share in a co-operative housing corporation that
% E6 B) z3 r  }/ Pentitles you to own and gives you an equity interest in a
. k6 E, ~  Z2 [$ \housing unit located in Canada also qualifies. However,
/ g# Q! G* Q; Ma share that only gives you the right to tenancy in the
0 T4 L( ~1 m+ N  W! whousing unit does not qualify.
( Q6 O# c6 W/ O% p! jYou must intend to occupy the home or you must intend
1 i8 _3 I7 w! c" vthat the related person with a disability occupy the home as
5 L4 O; v+ x( `3 }+ [a principal place of residence no later than one year after it
4 v8 Y: e7 J$ L1 tis acquired.
The claim can be split between you and your spouse or
: o8 L; j! N% `  r  _2 [; b* icommon-law partner, but the combined total cannot exceed
/ k8 h1 X( {# h* N6 f: t$5,000.
When more than one individual is entitled to the amount
(for example, when two people jointly buy a home), the
total of all amounts claimed cannot exceed $5,000.
Supporting documents – If you are filing electronically, or
" ?. r( s0 j( g2 R5 afiling a paper return, do not send any documents. Keep all
$ |' L- F! l& y# oyour documents in case we ask to see them at a later date.

Joanee

Please see the below detail:
" g: a# L, O0 k& G( V' C5 I3 x& fLine 369 – Home buyers’ amount
, T) L8 R2 f$ S3 ?You can claim an amount of $5,000 for the purchase of a
* O3 {6 N1 y# \2 Iqualifying home made in 2010, if both of the following
apply:
& @* B0 y" J% l6 V/ Q/ U% y/ }■ you or your  ...
Hills 发表于 2011-3-20 14:45

% D; R" u7 p- ?1 z3 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:
3 m3 ~7 l1 s* t# [; B1 pLine 369 – Home buyers’ amount
You can claim an amount of $5,000 for the purchase of a
qualifying home made in 2010, if both of the following
: u9 ^7 J4 e) C2 P+ Zapply:
■ you or your  ...
/ Z9 V6 N& @3 e& jHills 发表于 2011-3-20 14:45

& l. G* Q6 `6 H3 l- J
谢谢，我仔细研究了一下，明白了！