 鲜花( 25)  鸡蛋( 0)
|
Please see the below detail:% H; S7 v- N4 `0 k5 R
Line 369 – Home buyers’ amount: i5 F- f; A, p& H- u- v: [
You can claim an amount of $5,000 for the purchase of a7 `+ Z" G k s* c
qualifying home made in 2010, if both of the following- B$ e" ~& u7 y
apply:
3 D1 p, \# c6 R3 w1 J8 t■ you or your spouse or common-law partner acquired a" ]! c K6 {& U# p2 L
qualifying home; and, A3 s3 V1 _/ n7 G* r+ S+ Z1 O
■ you did not live in another home owned by you or your' N. U: Q. g$ N3 u$ M0 B" O, p' R
spouse or common-law partner in the year of acquisition* u& Z- C* W$ L! N0 m f
or in any of the four preceding years (first-time5 U0 Q; G" B7 O o
home buyer).' a. i; C5 P% S; N
Note
# E; ]6 S- ?' j8 y# [ FYou do not have to be a first-time home buyer if you are
H2 u( q: u0 v; Y% ]eligible for the disability amount or if you acquired the
4 ?0 Z% u' n8 K: k1 J x7 q. bhome for the benefit of a related person who is eligible$ ?: \4 m+ k* h+ x: y2 Z
for the disability amount. However, the purchase must
+ I; T% i8 s* C2 Y2 Pbe made to allow the person eligible for the disability1 l& t( p* e0 I- ~0 Q& c/ D! z
amount to live in a home that is more accessible or better
" k. h4 v* m- e: Z5 x8 csuited to the needs of that person. For the purposes of9 y! R7 r; K4 i; G0 r: g
the home buyers’ amount, a person with a disability is
. z- V0 z5 j& [$ b* O( _+ Can individual who is eligible to claim a disability amount
- A7 |/ e6 U8 r' X+ ifor the year in which the home is acquired, or would be$ I1 h8 L* X7 r7 L4 R: z
eligible to claim a disability amount, if we do not take6 {3 b3 Y1 J0 y. S, b9 A0 z0 u- O) I
into account that costs for attendant care or care in a/ ]/ J0 u# M1 D, Q" Q
nursing home were claimed as medical expenses on lines) g" [3 G5 m+ p& H
330 or 331.
! ~) e( D) |0 A) U' _% d5 b1 }. ~A qualifying home must be registered in your and/or your
. }" g% d, O* Y* E( d" Ispouse’s or common-law partner’s name in accordance
6 R' T# a; P4 Q6 O2 K5 D& @with the applicable land registration system, and must be9 O3 O. M& e5 a* ]( v" c, i
located in Canada. It includes existing homes and homes
6 b/ s/ b$ X( {. T8 c3 F3 M9 _under construction. The following are considered
1 z8 Y& w j4 ~qualifying homes:- B1 x9 w; h7 b+ l1 Y
■ single-family houses;) ^5 n( m# [3 t: U% A
■ semi-detached houses;
: q/ h4 q- P2 q" Z( W+ d; ?■ townhouses;1 \% K- m1 _- z# _6 \% f1 h
■ mobile homes;
; A/ X' ~( Y: X! c. m' c! s0 E/ o& _■ condominium units; and! S1 x* c$ w: [& `: o
■ apartments in duplexes, triplexes, fourplexes, or% V5 R9 y s, p/ F* Z
apartment buildings.
" P5 E& k2 D! b2 u( i5 Q3 ENote7 e2 A, u( f2 W% K+ z. w# k
A share in a co-operative housing corporation that6 @' c% q$ C! v% W" n$ n/ I
entitles you to own and gives you an equity interest in a
6 T+ L" P& R3 K7 }3 H: V$ ^housing unit located in Canada also qualifies. However,
7 o' L: U' X$ Ka share that only gives you the right to tenancy in the
8 k- r# p7 Y& m( z# @; G: |& K, `housing unit does not qualify./ ]/ b/ k" ]9 A& j
You must intend to occupy the home or you must intend
0 n2 ^! S9 g* ^% {1 w5 Jthat the related person with a disability occupy the home as x J: ?( y" d$ p& `) x
a principal place of residence no later than one year after it% ^- Y7 V; N$ W. T. z
is acquired.
2 n! z3 i3 V4 q% S9 ]: pThe claim can be split between you and your spouse or
; V9 @7 X% @& @7 G9 I: Scommon-law partner, but the combined total cannot exceed
, ~- h' o$ t7 ^$5,000.
: H2 j. G; T7 ^ MWhen more than one individual is entitled to the amount( R. i1 n. p4 O
(for example, when two people jointly buy a home), the, p$ o% _8 X( ?# e
total of all amounts claimed cannot exceed $5,000.
7 P; x# C+ M9 ^3 t5 |* BSupporting documents – If you are filing electronically, or
! y6 E- r. W$ x8 Tfiling a paper return, do not send any documents. Keep all& ?3 _! m8 M+ g6 t! X4 ?- ^
your documents in case we ask to see them at a later date. |
|