 鲜花( 25)  鸡蛋( 0)
|
Please see the below detail:1 J% Z C5 @( L0 ~) ]
Line 369 – Home buyers’ amount
4 P8 u& O& m( o4 F. V; P8 R* a7 |You can claim an amount of $5,000 for the purchase of a( d3 y* s) y% `+ w' l9 ]; H4 w
qualifying home made in 2010, if both of the following
0 B% W! w& L: H2 }apply:
% D& x7 g7 B/ r■ you or your spouse or common-law partner acquired a4 J* K: A: t: ]/ J
qualifying home; and# `% K6 `5 a0 U
■ you did not live in another home owned by you or your
% m" B8 t( H( `+ ]7 Q0 c+ hspouse or common-law partner in the year of acquisition. T; z ^4 t) c0 [+ ]
or in any of the four preceding years (first-time) ?: I/ \# w- e2 B/ l" @3 r
home buyer).1 ? A5 n4 d/ X h7 q$ F' Y
Note* b' z5 N) Z" T) O$ G! V) t2 d% `7 n- W
You do not have to be a first-time home buyer if you are
- D q. Z! f3 y5 r8 keligible for the disability amount or if you acquired the
9 [5 E5 T- h7 p/ khome for the benefit of a related person who is eligible
9 R- Q( u, m% \0 L- bfor the disability amount. However, the purchase must3 F. v6 t: i/ u: B
be made to allow the person eligible for the disability
. _, H- q. ^6 b8 n& J4 I1 B+ qamount to live in a home that is more accessible or better
5 S* N) o) X8 x6 r6 c/ E' q4 H/ Ssuited to the needs of that person. For the purposes of
' I9 [+ T! f' A& N( L' gthe home buyers’ amount, a person with a disability is
, l9 g9 A' {7 K, V4 Q% B0 Ean individual who is eligible to claim a disability amount3 S/ }3 m! ?3 O2 C* g& v8 p% D7 R
for the year in which the home is acquired, or would be9 j1 i1 v. u. d& X. _
eligible to claim a disability amount, if we do not take
, U* K" B0 D7 m" t& D" [into account that costs for attendant care or care in a
' F9 T Y% n2 }5 D/ mnursing home were claimed as medical expenses on lines8 F( J( h, | w4 L: a! l* j1 z
330 or 331." c7 j" M G7 ^7 _( u8 G
A qualifying home must be registered in your and/or your' W, a" L, P" X) _& j
spouse’s or common-law partner’s name in accordance. G) B0 |# b+ [9 Y8 ~0 G6 R
with the applicable land registration system, and must be
: p" @8 X4 I- B+ Hlocated in Canada. It includes existing homes and homes0 `/ Z' l! t0 q) q
under construction. The following are considered
2 g+ c8 ?3 {0 o$ }qualifying homes:
* T. ^5 D6 P9 F1 e! V( c0 `8 X■ single-family houses;: }( r/ Q# J# ]3 Q' W9 p) v
■ semi-detached houses;
$ ~6 x# N5 I; I* z% d■ townhouses;5 U j, b' L+ ^3 ?6 z
■ mobile homes;
# ~, `4 e! j5 J- v■ condominium units; and
+ D4 B( u8 o. }3 o■ apartments in duplexes, triplexes, fourplexes, or; }/ a- @: p& W [% s
apartment buildings.
, v1 k2 h" }4 G( Y& d/ }4 MNote: m* H, \* g) z0 @+ e' A
A share in a co-operative housing corporation that5 O* r' c2 `% t4 Z/ d; `0 f
entitles you to own and gives you an equity interest in a' J- q# F' j- M
housing unit located in Canada also qualifies. However,
h1 f# ~+ g, E5 a" v+ G% D! Ba share that only gives you the right to tenancy in the' d# V2 }1 J) V4 }5 U3 F1 |9 C, ~
housing unit does not qualify.
; M) _1 T) s. ]4 A& z. V$ E8 D3 DYou must intend to occupy the home or you must intend, b8 Z: J6 x* C. ]
that the related person with a disability occupy the home as
: I, G7 v0 W# t/ F/ pa principal place of residence no later than one year after it y, ^ p9 t, G
is acquired.6 x& J+ n- _5 N/ _
The claim can be split between you and your spouse or& `$ l6 y0 e9 i& m0 T/ |- _' j
common-law partner, but the combined total cannot exceed$ p. s5 c( H1 q# z; e
$5,000.
# U Q% C! L" B2 a& iWhen more than one individual is entitled to the amount" W4 z' T$ F) f
(for example, when two people jointly buy a home), the: s3 r q- V% L* F7 [2 N/ u% a( B
total of all amounts claimed cannot exceed $5,000., w( G& Q" Q5 n0 u, b" ]' X, m0 |
Supporting documents – If you are filing electronically, or, ^8 G; |8 A B+ j
filing a paper return, do not send any documents. Keep all0 X4 t2 J* O8 p% _6 b+ I
your documents in case we ask to see them at a later date. |
|