 鲜花( 25)  鸡蛋( 0)
|
Please see the below detail: @. ~& o4 C% D, a; ~4 x0 v
Line 369 – Home buyers’ amount, g l; k6 h* I0 a( r% q, s- b. k
You can claim an amount of $5,000 for the purchase of a$ Z R& g' }- J; v7 M
qualifying home made in 2010, if both of the following& A- F J7 K1 C$ s% Q& M3 M4 s' s0 }
apply:; w% a' P7 p8 ^& a
■ you or your spouse or common-law partner acquired a
8 g/ k( ?7 q3 t; Cqualifying home; and
: f2 P& M% ^% W* t0 V* i' K/ i/ k■ you did not live in another home owned by you or your1 v6 v8 Y+ Z8 N4 k0 j
spouse or common-law partner in the year of acquisition, x+ ?* N1 y& z% [( @4 D/ C5 w
or in any of the four preceding years (first-time
3 z3 \2 }! \6 M! v6 l1 ohome buyer).
" H, [0 q, F/ B7 }5 A0 i9 I, e2 oNote
2 w4 Q& g( n* hYou do not have to be a first-time home buyer if you are
: V$ Z8 O+ g! ueligible for the disability amount or if you acquired the& l' k% j! Q! O6 }, c, o
home for the benefit of a related person who is eligible W: [1 N6 T$ ?4 \9 P, W! Z
for the disability amount. However, the purchase must3 @! l g4 S; z+ C- C* G" R4 J& V1 i# `7 c
be made to allow the person eligible for the disability
2 O0 ~2 |6 I" h% K4 namount to live in a home that is more accessible or better
: |* K2 x2 |7 Y( c/ T# Lsuited to the needs of that person. For the purposes of
# P% M! J1 @4 v+ X4 V, w% z' ^the home buyers’ amount, a person with a disability is6 W3 r/ h& l# S: W4 V( M3 C
an individual who is eligible to claim a disability amount
4 M* W. ?$ h3 Rfor the year in which the home is acquired, or would be- m e8 b) y" _& }0 |: e% Y R
eligible to claim a disability amount, if we do not take
* Q" Y- @: c: Zinto account that costs for attendant care or care in a
( p: b* C% V& C4 A9 K T( H' Vnursing home were claimed as medical expenses on lines
" c/ ]: l. H" J# {- H! C: k330 or 331.7 j4 ^# D, r& g2 F3 P# D
A qualifying home must be registered in your and/or your
: b3 l9 z( K) c& p( W% ^6 K: {spouse’s or common-law partner’s name in accordance
" c. v/ C# ~4 g& v' Pwith the applicable land registration system, and must be& n3 B/ w$ z) q
located in Canada. It includes existing homes and homes
+ r2 M* W; h6 runder construction. The following are considered
* N7 Q2 l, Q A: Q& w5 K9 H+ qqualifying homes:
& P$ N, v& {' {, i3 o■ single-family houses;1 _/ ?9 [6 j9 @+ w8 Z/ O
■ semi-detached houses;5 z [3 W$ N( q! r2 |6 ^
■ townhouses;
' r2 v( ^4 I, H, L; F/ J■ mobile homes;7 \" m/ J9 X& R$ s; |; G, R+ C
■ condominium units; and0 [0 c; D9 V: m5 B8 K
■ apartments in duplexes, triplexes, fourplexes, or
5 _: U' l& V0 {apartment buildings.
8 z' J/ ?* ?; @0 u( b9 }7 C0 Q dNote
P( u8 J* ]0 k" U7 TA share in a co-operative housing corporation that
+ l5 \- x( E% m* uentitles you to own and gives you an equity interest in a
7 [ V/ t$ M- g: R2 I6 ? P, ohousing unit located in Canada also qualifies. However,* m" `. q( x; r) q5 T, V% d% @/ A
a share that only gives you the right to tenancy in the: \9 |7 B3 o4 t: m; ?9 i: G' R0 R
housing unit does not qualify.
8 w) s0 X% _" U _9 z) f4 L. r% BYou must intend to occupy the home or you must intend
) L* r; j+ p7 l3 G+ Nthat the related person with a disability occupy the home as: N! G) y* _# C( q1 B" ^
a principal place of residence no later than one year after it
+ \) Y# G8 M0 L1 sis acquired.
6 Y0 p, H. s) f7 L6 s2 QThe claim can be split between you and your spouse or
0 _2 r" f; Y) L7 E2 i! mcommon-law partner, but the combined total cannot exceed" i3 w1 b! ~2 q) p3 W/ Y w
$5,000.
- b- w' j* e e% H& Q& I0 @When more than one individual is entitled to the amount$ ]0 _9 v6 p& B' l* q3 `) e' B8 `: g
(for example, when two people jointly buy a home), the: v; {, h- K; w
total of all amounts claimed cannot exceed $5,000.
5 _ Q, \( L. }Supporting documents – If you are filing electronically, or+ }1 x' C- C4 S% ]
filing a paper return, do not send any documents. Keep all4 U: U& x! l& ?) q& J' w3 ~2 T% r
your documents in case we ask to see them at a later date. |
|