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:
/ ?4 y- \5 q) Q4 MLine 369 – Home buyers’ amount
- T9 a, I. w1 V+ H* ~. c& d& lYou can claim an amount of $5,000 for the purchase of a
qualifying home made in 2010, if both of the following
apply:
8 ?; [: s$ c" W; \& m■ 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
6 ]7 Q; I6 I: q, n0 N; O) cspouse or common-law partner in the year of acquisition
1 z; X* B( L6 ^" s8 kor in any of the four preceding years (first-time
home buyer).
) h( ^3 r( U, R2 f- aNote
( l9 j$ c2 n8 t% Q6 @. xYou do not have to be a first-time home buyer if you are
% t4 e7 a8 g; a8 K* D; Z. o9 o+ ieligible for the disability amount or if you acquired the
. d3 X7 T" R* l6 {3 V9 t( nhome for the benefit of a related person who is eligible
for the disability amount. However, the purchase must
be made to allow the person eligible for the disability
+ a* B1 [) E! namount to live in a home that is more accessible or better
) N* M! O& a4 k, ~( \" isuited to the needs of that person. For the purposes of
the home buyers’ amount, a person with a disability is
: D4 D. t, s+ w- d0 ]! m7 X# U/ o9 Ran individual who is eligible to claim a disability amount
3 }" r' X7 m. H& l. Q- cfor the year in which the home is acquired, or would be
: m" @, z6 ~) A, weligible to claim a disability amount, if we do not take
. d$ W" W2 l4 {into account that costs for attendant care or care in a
nursing home were claimed as medical expenses on lines
330 or 331.
A qualifying home must be registered in your and/or your
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
, v( R8 l" K$ t8 uunder construction. The following are considered
qualifying homes:
/ N6 d. B. d: V2 G. \. K+ y7 E0 k9 }) c0 a■ single-family houses;
■ semi-detached houses;
  p/ o" ~$ \+ V. t! c8 `. P■ townhouses;
■ mobile homes;
; x; b. L% W' L1 i% C' D■ condominium units; and
■ apartments in duplexes, triplexes, fourplexes, or
apartment buildings.
3 u6 @' F' B3 ?! J0 DNote
A share in a co-operative housing corporation that
entitles you to own and gives you an equity interest in a
" ?$ q) E- U5 O/ y2 shousing unit located in Canada also qualifies. However,
3 o$ D" x; y4 Z0 T# X$ ea share that only gives you the right to tenancy in the
! L& s1 [" e6 Ihousing unit does not qualify.
You must intend to occupy the home or you must intend
3 G! ~+ m4 i4 [9 G. I% I! f  G) Athat the related person with a disability occupy the home as
a principal place of residence no later than one year after it
" _# B* Q" p2 _8 }' V9 B; Fis acquired.
The claim can be split between you and your spouse or
common-law partner, but the combined total cannot exceed
$5,000.
/ P2 R/ F9 H4 pWhen more than one individual is entitled to the amount
(for example, when two people jointly buy a home), the
! I. g: ]2 }/ b7 ~% c5 Wtotal of all amounts claimed cannot exceed $5,000.
Supporting documents – If you are filing electronically, or
/ S0 K' Z2 ]; L/ T; Zfiling a paper return, do not send any documents. Keep all
your documents in case we ask to see them at a later date.

Joanee

Please see the below detail:
Line 369 – Home buyers’ amount
You can claim an amount of $5,000 for the purchase of a
3 y. @0 g- ^8 T( ]qualifying home made in 2010, if both of the following
apply:
■ you or your  ...
4 f  |6 k4 S; V$ ?, fHills 发表于 2011-3-20 14:45

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
, s; p2 h( X& \: A9 N/ WYou can claim an amount of $5,000 for the purchase of a
qualifying home made in 2010, if both of the following
( f, U! A  h4 o* S+ Kapply:
■ you or your  ...
! C8 Z0 |4 a$ w; Y6 h5 D7 KHills 发表于 2011-3-20 14:45

$ N+ d/ s5 B: }: I
谢谢，我仔细研究了一下，明白了！