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 $5,000 for the purchase of a
- `3 l7 Y5 p5 I4 p9 F  dqualifying home made in 2010, if both of the following
& j) ]0 I6 i. K( ^+ o8 Sapply:
■ you or your spouse or common-law partner acquired a
qualifying home; and
■ you did not live in another home owned by you or your
# L# }4 }% R3 f! c6 I$ Sspouse or common-law partner in the year of acquisition
  [  p8 m5 I" M) I, Q0 Cor in any of the four preceding years (first-time
+ T  e! l' f1 F( L. a9 Q- N* A+ H! xhome buyer).
Note
You do not have to be a first-time home buyer if you are
$ @+ y% o) \, n2 W2 a: ]eligible for the disability amount or if you acquired the
home for the benefit of a related person who is eligible
  j9 T* J& z# l. h+ pfor the disability amount. However, the purchase must
be made to allow the person eligible for the disability
, Z2 x9 c) ?! D2 b: ^amount to live in a home that is more accessible or better
4 P, m& x0 S/ X' }: u0 \6 D5 ~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
& {0 Y; p9 _; ?; T. S# afor the year in which the home is acquired, or would be
: V) l0 d( n3 {' l% Y( @eligible to claim a disability amount, if we do not take
into account that costs for attendant care or care in a
nursing home were claimed as medical expenses on lines
330 or 331.
1 G4 ~  D# A4 b, ]7 ^A qualifying home must be registered in your and/or your
spouse’s or common-law partner’s name in accordance
3 h3 d% L9 X( q2 R! W) x: n0 }9 ^: swith the applicable land registration system, and must be
located in Canada. It includes existing homes and homes
& t/ `% j3 @0 ^+ q: Vunder construction. The following are considered
* C* @+ {) Z+ z; z' z3 lqualifying homes:
- E. Z5 T6 D7 M: y" _7 s* b/ h' Q■ single-family houses;
+ m' s7 e& T& h) Y; H■ semi-detached houses;
■ townhouses;
■ mobile homes;
  B* P% x' I( L- A0 q7 V■ condominium units; and
■ apartments in duplexes, triplexes, fourplexes, or
2 Q4 I$ i5 Y1 y  H7 ]apartment buildings.
7 y& ~2 G- ^/ aNote
  G0 H) Q) m* O- I) UA share in a co-operative housing corporation that
$ k$ F' }- T, m  W. X% ientitles you to own and gives you an equity interest in a
( F4 _8 Z) A% j0 \/ Yhousing unit located in Canada also qualifies. However,
a share that only gives you the right to tenancy in the
housing unit does not qualify.
You must intend to occupy the home or you must intend
8 f0 U9 m. g+ J- G4 [that the related person with a disability occupy the home as
a principal place of residence no later than one year after it
% I9 J1 }7 Y6 u) Kis acquired.
) u7 R: c& J6 h6 f1 h1 J5 e4 rThe claim can be split between you and your spouse or
2 b$ H8 I+ X: G; s8 L% E+ o& Gcommon-law partner, but the combined total cannot exceed
5 k* ?! X! m& H; e$5,000.
+ c/ H, A0 y1 n& l1 W/ M& d! M# ]When more than one individual is entitled to the amount
" T. @* z$ e3 I, ]' f+ X4 Q(for example, when two people jointly buy a home), the
total of all amounts claimed cannot exceed $5,000.
5 A' {6 E- p$ {$ {! _Supporting documents – If you are filing electronically, or
filing 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
! l) @. I( n* G7 c* S" [1 a, MYou can claim an amount of $5,000 for the purchase of a
' X  i% l, a3 E& w- F; a" equalifying home made in 2010, if both of the following
& [# V5 R# ^- L3 s# Fapply:
■ you or your  ...
Hills 发表于 2011-3-20 14:45

0 T: W( Q3 s" L+ F. o
0 n3 W1 E4 L6 d, F/ Y( {- t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
You can claim an amount of $5,000 for the purchase of a
# ]8 P0 m9 b/ U5 `qualifying home made in 2010, if both of the following
apply:
■ you or your  ...
Hills 发表于 2011-3-20 14:45

谢谢，我仔细研究了一下，明白了！