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:
/ ?; J5 n1 c3 T1 r7 A! y/ T) gLine 369 – Home buyers’ amount
- \4 g! M; ~, g8 P1 I, cYou can claim an amount of $5,000 for the purchase of a
; ~: c* L# [" Q% l1 M: ?qualifying home made in 2010, if both of the following
8 X1 U/ ?# F0 i, {' n4 \apply:
0 J) a- E& h+ W; d& D& k8 U■ you or your spouse or common-law partner acquired a
qualifying home; and
■ you did not live in another home owned by you or your
spouse or common-law partner in the year of acquisition
6 S8 Y! w. E7 H! vor in any of the four preceding years (first-time
1 q3 |6 O7 E8 F- W# Dhome buyer).
4 A9 ~7 v7 y* i9 `% {' {Note
You do not have to be a first-time home buyer if you are
+ G0 Y( J7 |' K7 H9 v+ S8 z4 y% _) ueligible for the disability amount or if you acquired the
5 _3 F3 w9 c" Y" Phome for the benefit of a related person who is eligible
for the disability amount. However, the purchase must
3 c: i5 b! ?" a: d2 I# G: K& T) Abe made to allow the person eligible for the disability
6 ]; m$ M& v6 R7 R! {0 l# wamount to live in a home that is more accessible or better
6 [9 q7 g7 o9 w5 Z$ u! M" Vsuited to the needs of that person. For the purposes of
& U: V: C1 Y' _6 W/ }: rthe home buyers’ amount, a person with a disability is
an individual who is eligible to claim a disability amount
for the year in which the home is acquired, or would be
eligible to claim a disability amount, if we do not take
! t3 Z# h7 F  v) rinto account that costs for attendant care or care in a
nursing home were claimed as medical expenses on lines
330 or 331.
' H: M* P" H" p- A6 V" I( E0 Y% nA qualifying home must be registered in your and/or your
3 n  A+ Q$ c  [8 b+ J8 F7 bspouse’s or common-law partner’s name in accordance
, v: {: {1 H0 M* I' Fwith the applicable land registration system, and must be
located in Canada. It includes existing homes and homes
under construction. The following are considered
qualifying homes:
■ single-family houses;
; k" |3 D  T# u■ semi-detached houses;
■ townhouses;
■ mobile homes;
4 N, y& K: d) y, c7 t( y6 x9 ^8 h" k■ condominium units; and
■ apartments in duplexes, triplexes, fourplexes, or
apartment buildings.
Note
; P# y1 ], j' |A share in a co-operative housing corporation that
# L) H6 [2 {$ ?0 q) l7 R7 ?; W  d3 ~entitles you to own and gives you an equity interest in a
- Z3 Z0 c8 L; z8 R) ^) s5 Rhousing unit located in Canada also qualifies. However,
8 a5 Z, @) x! d" y: C5 Ga share that only gives you the right to tenancy in the
3 m; i' r1 D2 Q4 |; _housing unit does not qualify.
7 K' F' o( E/ \' P8 v9 w. lYou must intend to occupy the home or you must intend
! M$ a2 y3 e5 ]" _; [that the related person with a disability occupy the home as
a principal place of residence no later than one year after it
3 ^- M6 ?$ G  ^* C; V. Xis acquired.
5 ~7 O8 N7 S8 m% b) o, OThe claim can be split between you and your spouse or
" a7 ]. q7 h7 ?3 v; \: n* q6 Y2 @/ }common-law partner, but the combined total cannot exceed
* d5 m6 Z/ P' u4 C2 z  {$5,000.
When more than one individual is entitled to the amount
& x  |* R' M1 E8 }) s(for example, when two people jointly buy a home), the
$ c1 ?0 s5 m& H' ~total of all amounts claimed cannot exceed $5,000.
5 S7 [5 ^& g% O7 N5 Z3 Z$ zSupporting documents – If you are filing electronically, or
3 R! G  Y; m3 kfiling 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 $5,000 for the purchase of a
! H$ n& i. k- hqualifying home made in 2010, if both of the following
apply:
■ you or your  ...
Hills 发表于 2011-3-20 14:45

% p$ m  k) e: b* X3 d5 L
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:
" j/ m9 p. |4 N; e8 H2 n9 pLine 369 – Home buyers’ amount
You can claim an amount of $5,000 for the purchase of a
qualifying home made in 2010, if both of the following
apply:
  q1 ^3 o: m4 W" ~( H9 A& {■ you or your  ...
Hills 发表于 2011-3-20 14:45

! \4 |: |" f& @. d$ s: @/ S3 L
谢谢，我仔细研究了一下，明白了！