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Please see the below detail:2 t9 h( f4 [! G, l0 }
Line 369 – Home buyers’ amount0 i0 P2 B+ C2 M `
You can claim an amount of $5,000 for the purchase of a
/ i' H: U9 v' M3 H4 {qualifying home made in 2010, if both of the following
; P! E5 {6 V/ D6 }apply:
6 o. J/ v1 j, q■ you or your spouse or common-law partner acquired a
: g, w1 [) V$ J; f% Mqualifying home; and
1 |+ K/ X0 U7 D1 C2 w. n$ s- k■ you did not live in another home owned by you or your: `4 V( H) @# W0 P ]) o2 x
spouse or common-law partner in the year of acquisition
1 @# X4 S* [9 V- X; K( ^or in any of the four preceding years (first-time
$ a/ B" M) p/ w, n6 o: d' _home buyer).
9 T3 P( v) I8 y3 }2 WNote; t; H) o, M7 ?; E- a
You do not have to be a first-time home buyer if you are5 {5 k4 l% v: S) v1 B8 Q# G) P
eligible for the disability amount or if you acquired the
3 H7 n1 {! i* D4 v7 {5 M& _0 qhome for the benefit of a related person who is eligible: |" V5 l) w6 d1 @8 u
for the disability amount. However, the purchase must& @$ a# }1 b- D# [' z5 X8 u
be made to allow the person eligible for the disability& U$ X% ^7 X) y5 ?) A0 H t
amount to live in a home that is more accessible or better
6 n' U X3 i; d- ?) {! b. b) Msuited to the needs of that person. For the purposes of
- s$ s1 X9 g9 b" ]! p1 |$ g( _the home buyers’ amount, a person with a disability is9 u( C+ i( r6 |; S2 E- k* p
an individual who is eligible to claim a disability amount. ?# z$ j# J, U3 | f
for the year in which the home is acquired, or would be8 R& @) n$ i5 r ^" ^& }7 B
eligible to claim a disability amount, if we do not take
k" \3 M% Q- iinto account that costs for attendant care or care in a/ t" B/ r$ M7 X) @' f/ r
nursing home were claimed as medical expenses on lines
1 z; N- ^+ E8 c8 W, |330 or 331.
8 E' I5 Z8 O6 L% e/ Q- sA qualifying home must be registered in your and/or your
% T; _5 S0 q+ q, e% o( i2 xspouse’s or common-law partner’s name in accordance
1 _6 W9 v ~5 U# Q& t; owith the applicable land registration system, and must be
( Y3 c+ L# \9 @# n+ M3 glocated in Canada. It includes existing homes and homes0 U. Q ] U s3 a" ?! w" p
under construction. The following are considered
* l% c ?( n" ]% ]8 oqualifying homes:
! D2 s3 n! G; h■ single-family houses;
% l2 y# p0 r. _0 C! k$ q■ semi-detached houses;: q/ x% W8 @, v7 b, M
■ townhouses;
' X$ Y" J+ E2 p4 l1 t$ O$ h■ mobile homes;: T# P v/ Q) W, P% `
■ condominium units; and3 Y% a4 r8 G( O( L
■ apartments in duplexes, triplexes, fourplexes, or
9 l- a) r* v4 I4 U( X- j0 oapartment buildings.
T: B) [9 H% X# dNote
0 Q- M+ `2 B- X4 }A share in a co-operative housing corporation that
, Q5 w2 _ ~6 Gentitles you to own and gives you an equity interest in a
$ D9 v9 [% i0 {6 F5 [( U# rhousing unit located in Canada also qualifies. However,( h$ Q3 v1 {. C7 L: [( y) \
a share that only gives you the right to tenancy in the1 |9 k, j# F* S2 Y
housing unit does not qualify.
$ ~8 r; {3 |# O8 q TYou must intend to occupy the home or you must intend7 u; }* G# M% ^
that the related person with a disability occupy the home as
8 k, {8 g+ {9 ?& b, Ya principal place of residence no later than one year after it
1 l, M9 a( I6 q7 C j% S, R3 vis acquired.
+ a( X# {0 {8 w2 JThe claim can be split between you and your spouse or: ^9 g' u) [- t/ @# N* B
common-law partner, but the combined total cannot exceed
+ z F9 G' e: i3 v9 y! k" X/ C, H$5,000.
# P8 B$ I* S* K K/ NWhen more than one individual is entitled to the amount
2 F! G6 O. j, H& ~ @7 j9 x- h(for example, when two people jointly buy a home), the
# {) C, L6 `# f1 C5 Itotal of all amounts claimed cannot exceed $5,000.
I6 t6 W7 d/ U+ |Supporting documents – If you are filing electronically, or
$ }9 H& C& t. L6 yfiling a paper return, do not send any documents. Keep all
5 j+ D4 P, H m& q3 f4 r' {your documents in case we ask to see them at a later date. |
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