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
You can claim an amount of $5,000 for the purchase of a
qualifying home made in 2010, if both of the following
  f1 ~0 H% P; Mapply:
/ U; d2 i% ~) N! S" S' M■ you or your spouse or common-law partner acquired a
( J; O3 G* @+ w% N0 _2 E7 dqualifying home; and
■ you did not live in another home owned by you or your
, i, C) X; T/ |6 _- O, I2 Jspouse or common-law partner in the year of acquisition
* ?5 Z, u5 C$ n2 w  o" H2 w5 @or in any of the four preceding years (first-time
home buyer).
: _# U* g9 e8 ]5 VNote
" l2 \0 A' c* l. y  XYou 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
3 O% P( E' M: p' Cfor the disability amount. However, the purchase must
4 f" |0 y2 A  r% `be made to allow the person eligible for the disability
( |% Q1 B4 {1 H8 ?amount to live in a home that is more accessible or better
suited to the needs of that person. For the purposes of
2 _' ]# U( v- a1 L7 G% othe home buyers’ amount, a person with a disability is
0 V8 I" s  W! f9 W' |  San individual who is eligible to claim a disability amount
for the year in which the home is acquired, or would be
- @8 k% F( c; p6 |, religible to claim a disability amount, if we do not take
into account that costs for attendant care or care in a
# l, w8 `) M6 u  T/ t2 e4 ~nursing home were claimed as medical expenses on lines
; |  q2 E4 v2 v" g: Z0 b330 or 331.
A qualifying home must be registered in your and/or your
4 R0 }  X! i; Z+ j, \4 q0 Uspouse’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
under construction. The following are considered
% G1 R- z- m: M; t- C1 Squalifying homes:
■ single-family houses;
■ semi-detached houses;
■ townhouses;
! w0 f$ }! n* {# ~/ h2 I■ mobile homes;
■ condominium units; and
■ apartments in duplexes, triplexes, fourplexes, or
apartment buildings.
0 s( {; u$ T: |# P; sNote
A 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,
a share that only gives you the right to tenancy in the
housing unit does not qualify.
2 c, v/ f4 Y2 s; M3 R2 r, hYou must intend to occupy the home or you must intend
$ }* ]& \! n  u. j' nthat the related person with a disability occupy the home as
; K. T& Q9 B* |a principal place of residence no later than one year after it
- l- P) j, w- y& V  Uis acquired.
. E4 F+ P1 ]4 l5 m/ Q  n/ ZThe claim can be split between you and your spouse or
6 l; d4 S6 X% z5 o) [3 M. c/ Rcommon-law partner, but the combined total cannot exceed
. ]' P% H( q2 H( H' v  R3 _1 Y$5,000.
When more than one individual is entitled to the amount
$ F. C! @5 u. c(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
5 }* T. z  |/ @# a# lfiling a paper return, do not send any documents. Keep all
. u. N6 n) ?  I: p  Dyour documents in case we ask to see them at a later date.

Joanee

Please see the below detail:
& M$ B2 L/ Y( Q* ILine 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
! c7 K* L- h0 G' fapply:
% E  _: G" E3 x& S& }; ^  W■ you or your  ...
Hills 发表于 2011-3-20 14:45

; h' h/ F3 O0 K4 ?0 y# l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:
) T9 h# U+ E1 E- P4 S$ ILine 369 – Home buyers’ amount
5 ?. F9 C2 K: a& l3 b+ PYou can claim an amount of $5,000 for the purchase of a
6 `) o  B  V/ B3 @9 k" Oqualifying home made in 2010, if both of the following
apply:
■ you or your  ...
; X4 B4 @8 q' VHills 发表于 2011-3-20 14:45

7 u- k) n9 z. |( h! L# v" }  h谢谢，我仔细研究了一下，明白了！