 鲜花( 25)  鸡蛋( 0)
|
Please see the below detail:3 _! ~* O+ A, ~6 [8 A2 O
Line 369 – Home buyers’ amount( ], F5 J7 z- U8 f9 k; F4 M6 |
You can claim an amount of $5,000 for the purchase of a7 n" R$ f( O, t
qualifying home made in 2010, if both of the following+ y- r/ T: B& |& Q/ g
apply:
+ D/ Q2 D. F8 V■ you or your spouse or common-law partner acquired a' o8 z; V3 C P1 f% i
qualifying home; and0 w8 v) T/ C, [* u% e
■ you did not live in another home owned by you or your
2 V o* d Z, s! T5 o) O& Rspouse or common-law partner in the year of acquisition
' N" P. F0 ?: J# T m' uor in any of the four preceding years (first-time
3 v% o K; {: rhome buyer).
: X8 I! u4 ^+ h/ c/ f/ d; e6 YNote
% ?2 T. H$ X' O( \You do not have to be a first-time home buyer if you are
! \0 k' X5 ~* G8 ueligible for the disability amount or if you acquired the- L+ a" s) S- r G0 C7 c
home for the benefit of a related person who is eligible ~" o+ C, a( }0 a) L$ \
for the disability amount. However, the purchase must
1 |, h+ i1 a2 F9 ybe made to allow the person eligible for the disability+ H5 M' V. t8 U2 n
amount to live in a home that is more accessible or better; C$ ]& a, G: b' e. q' b0 w% r
suited to the needs of that person. For the purposes of
% l- T- }* k* e& q) F9 S; Fthe home buyers’ amount, a person with a disability is+ u/ x, }/ z, s% Y
an individual who is eligible to claim a disability amount
' L% ?4 m H0 Q7 N0 B jfor the year in which the home is acquired, or would be
; g z( d; u! ~. O+ v$ x6 ^! feligible to claim a disability amount, if we do not take
" k4 U# z a6 X7 vinto account that costs for attendant care or care in a% ]7 |$ T* Z, q" s% }8 ^
nursing home were claimed as medical expenses on lines8 Q8 ]! m0 Q d# A0 r$ P0 @. Y# p
330 or 331.0 c% l: c t; O' ~" S4 Q
A qualifying home must be registered in your and/or your
( `2 U- X3 t4 }5 g# K; Q. uspouse’s or common-law partner’s name in accordance
( V$ }9 `/ s# {, I. B8 z' R* vwith the applicable land registration system, and must be; s& M" e, r3 j6 j: Z
located in Canada. It includes existing homes and homes
9 m1 H: J4 z" j+ }! uunder construction. The following are considered3 a# b" Q# ]* D$ Q; a
qualifying homes: U8 u2 i% R7 g3 e
■ single-family houses;3 U! d# \" c; O$ i
■ semi-detached houses;
2 m& c C; V7 P8 K& d4 U■ townhouses;, Q, U0 i- V* ~# y# Y
■ mobile homes;
, U4 y; K' H: C7 p4 Q: f■ condominium units; and
# Q' s' X- f- g& b/ o( i+ B■ apartments in duplexes, triplexes, fourplexes, or4 N8 Y0 ]! H3 E5 Z1 U* Z
apartment buildings.% y& E |7 s, i
Note' c; l( Q, e, P% M, s
A share in a co-operative housing corporation that& j" F+ E3 W% Y' B
entitles you to own and gives you an equity interest in a
Z* a q8 C# n( G5 q8 [: w+ khousing unit located in Canada also qualifies. However,2 e c, D) v( `1 ^* G$ J3 C# \$ I. K
a share that only gives you the right to tenancy in the% u& k/ D( X) @1 e/ }, o1 O+ e
housing unit does not qualify.
8 g7 i7 V' |/ H; dYou must intend to occupy the home or you must intend' B b+ k) S7 Y
that the related person with a disability occupy the home as
' x; P, \5 I/ @a principal place of residence no later than one year after it: r0 Y9 d4 b! n; R: O0 E) t! R v
is acquired.) E# o5 V$ g% R
The claim can be split between you and your spouse or7 }0 v# n, q* F8 [* e
common-law partner, but the combined total cannot exceed" S: W! z% M6 u H; J1 a* \
$5,000.
' d5 _1 @ [; g# @, O4 j% R1 |When more than one individual is entitled to the amount1 p" h. r* }) x' B" V) t
(for example, when two people jointly buy a home), the
/ }4 i. b6 ]" a" t- Vtotal of all amounts claimed cannot exceed $5,000.4 t: a' s3 G" N, v" n5 d& b' e* l# j
Supporting documents – If you are filing electronically, or
- y! E. ^! t- m" t3 a; u5 s. Afiling a paper return, do not send any documents. Keep all
t# G7 c2 v( s9 d- |& N: s( {6 [% ?, L: O6 tyour documents in case we ask to see them at a later date. |
|