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Please see the below detail:
[" p5 {) F% }: Q! ILine 369 – Home buyers’ amount
9 S6 B2 e5 k+ i1 e R4 p* j: }You can claim an amount of $5,000 for the purchase of a! F- N; t) }5 [0 t- n1 C
qualifying home made in 2010, if both of the following
! P _& o7 t* [* v: Fapply:- F& |" A! ^7 m( {
■ you or your spouse or common-law partner acquired a
; Z- t3 Q* D2 o4 b- Q# ]* S. z1 _qualifying home; and
) g* Y# E R9 f■ you did not live in another home owned by you or your
! y/ H- ]8 u/ L7 O) tspouse or common-law partner in the year of acquisition- N: y% o4 \5 w" ~1 C
or in any of the four preceding years (first-time Y0 H L! b* m, Z5 T1 E
home buyer).
5 v7 L0 O4 v) x- oNote
3 y7 w z. [) N: r& ~1 h/ |You do not have to be a first-time home buyer if you are$ v+ u- O1 O0 J& X6 j% H
eligible for the disability amount or if you acquired the( @/ B+ v4 d* |% T3 ^" s; Z# q
home for the benefit of a related person who is eligible
) I6 I5 R+ O+ J' G! Z3 m9 w: Nfor the disability amount. However, the purchase must
4 `+ b8 o9 v% Vbe made to allow the person eligible for the disability' ~, G4 h- w) l* Q& Q! m3 i" ?
amount to live in a home that is more accessible or better
0 q" e' }* ]8 c& W% ~suited to the needs of that person. For the purposes of
$ s9 F5 `' N `$ ~% ?: ?& J$ Zthe home buyers’ amount, a person with a disability is
9 W; a% F8 r+ v% }& {! Xan individual who is eligible to claim a disability amount
. ` u: U& B r! ]4 B$ @! s: X' @1 ifor the year in which the home is acquired, or would be
$ W3 { }: g6 Oeligible to claim a disability amount, if we do not take: C" K* Y( k$ H) V. l; v
into account that costs for attendant care or care in a. c! ]6 w5 B$ [& s! \
nursing home were claimed as medical expenses on lines
8 L1 I" @! v/ K# W! @330 or 331.
- a S5 \; _- o; @( T" OA qualifying home must be registered in your and/or your
C# N5 ~: [! J( k/ v$ Tspouse’s or common-law partner’s name in accordance+ ~" p u6 Y" t! m# B$ g
with the applicable land registration system, and must be
+ D `9 F! n3 Elocated in Canada. It includes existing homes and homes. b6 G( r; k+ `: w; i. v, C
under construction. The following are considered
; P: m. n1 i6 {0 J' Oqualifying homes:/ \0 q/ j1 N% p' y+ ?9 v
■ single-family houses;) @9 k; t) v0 x# b( J
■ semi-detached houses;
# F) F0 a! H! Y: P G■ townhouses;
7 o) f' r9 Z7 m2 z$ x1 G; m■ mobile homes;
/ v% Q+ ]8 L0 l1 E0 B, Y; W- E$ X■ condominium units; and
5 T3 \4 g' M) I/ J/ r0 Z5 G% S■ apartments in duplexes, triplexes, fourplexes, or) S! I; k- g8 x
apartment buildings.
; u3 e I. r* bNote
; T; J( k- S3 o* F1 ]7 y% YA share in a co-operative housing corporation that
' i( X5 e0 E/ lentitles you to own and gives you an equity interest in a4 L$ e! n, P j1 D8 z1 y, S; o
housing unit located in Canada also qualifies. However,! q! Y$ z5 `+ T/ A/ \4 P2 N0 A( F2 G
a share that only gives you the right to tenancy in the
) z: Z9 ?5 R6 p# z' ehousing unit does not qualify.( P% w% D6 ?6 X0 u ^/ e4 `
You must intend to occupy the home or you must intend0 B% x+ j/ H* f) v( s
that the related person with a disability occupy the home as% z1 ~" B# D6 d1 J6 j# ~
a principal place of residence no later than one year after it
4 O# H6 V5 I! E$ G H8 a) h8 h ]is acquired.
2 e2 Z0 |& i: C! `/ M, e) iThe claim can be split between you and your spouse or- m) @; `. c3 a& q( `, K" X
common-law partner, but the combined total cannot exceed; l) m# M7 R! k- q
$5,000.
' v0 c" D: L. d1 ~When more than one individual is entitled to the amount
0 B: P9 X% F7 [! J5 a(for example, when two people jointly buy a home), the" I; E9 P- Y5 D/ U7 t
total of all amounts claimed cannot exceed $5,000.
8 s' N. W) @4 o# j* [Supporting documents – If you are filing electronically, or# N ~4 N* ^2 s4 R8 R2 ~2 A/ [
filing a paper return, do not send any documents. Keep all
- e e. v9 c7 p8 oyour documents in case we ask to see them at a later date. |
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发表于 2011-3-20 12:47
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