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:
$ w% [/ j8 _. i' W2 ?! ULine 369 – Home buyers’ amount
You can claim an amount of $5,000 for the purchase of a
qualifying home made in 2010, if both of the following
& B' W. A- Q; O9 i, u6 u# b0 Q0 iapply:
, p5 O6 U) g. \9 T■ you or your spouse or common-law partner acquired a
, \; G9 }$ o/ a8 M( ?qualifying home; and
■ you did not live in another home owned by you or your
* ^# G, Y4 e) b& Aspouse or common-law partner in the year of acquisition
or in any of the four preceding years (first-time
1 ^% N4 Y: s8 u0 A. T* f+ r# U0 Hhome buyer).
Note
! X. d7 n- G5 i# sYou do not have to be a first-time home buyer if you are
eligible for the disability amount or if you acquired the
) G3 ^6 \  K: V8 g$ rhome for the benefit of a related person who is eligible
* s* L( ]$ Q/ r6 F4 P9 h* T) C/ l" C/ dfor the disability amount. However, the purchase must
+ D, {# f9 h; b; j0 gbe made to allow the person eligible for the disability
" {2 o* A* F, R4 u2 d& Pamount to live in a home that is more accessible or better
suited to the needs of that person. For the purposes of
the 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
  C  H( Z  A) k8 F3 |# ieligible to claim a disability amount, if we do not take
into account that costs for attendant care or care in a
nursing home were claimed as medical expenses on lines
330 or 331.
' g' \. `/ ^5 [6 C8 dA qualifying home must be registered in your and/or your
spouse’s or common-law partner’s name in accordance
with the applicable land registration system, and must be
( D! I% n9 C; X5 r  r( xlocated in Canada. It includes existing homes and homes
under construction. The following are considered
qualifying homes:
# C5 ]* l6 J, I1 U  a' }$ d+ ]■ single-family houses;
■ semi-detached houses;
: N. d& [' m, }3 p5 o7 S■ townhouses;
■ mobile homes;
9 f& }6 j3 a7 j. x■ condominium units; and
■ apartments in duplexes, triplexes, fourplexes, or
apartment buildings.
* u4 s4 M; K) fNote
A share in a co-operative housing corporation that
  L5 U: X# v5 yentitles you to own and gives you an equity interest in a
housing unit located in Canada also qualifies. However,
" M5 s& O* h& ga share that only gives you the right to tenancy in the
housing unit does not qualify.
You must intend to occupy the home or you must intend
9 ]) O% X& @& J9 j9 gthat the related person with a disability occupy the home as
a principal place of residence no later than one year after it
2 k- l5 h+ X+ i5 ^& i3 o$ D9 X; g+ v/ vis acquired.
The claim can be split between you and your spouse or
common-law partner, but the combined total cannot exceed
$5,000.
When more than one individual is entitled to the amount
(for example, when two people jointly buy a home), the
total of all amounts claimed cannot exceed $5,000.
Supporting documents – If you are filing electronically, or
filing a paper return, do not send any documents. Keep all
- P6 b$ @: o# fyour documents in case we ask to see them at a later date.

Joanee

Please see the below detail:
Line 369 – Home buyers’ amount
* M9 o  `/ z5 [7 f1 HYou can claim an amount of $5,000 for the purchase of a
qualifying home made in 2010, if both of the following
2 a' B- }( t2 g2 o. Capply:
■ you or your  ...
Hills 发表于 2011-3-20 14:45

0 V% u+ \' L* O, q7 y) w6 [
$ u6 `( ~1 ~3 ?1 }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:
: o7 d% h6 h" s& m# O9 fLine 369 – Home buyers’ amount
You can claim an amount of $5,000 for the purchase of a
4 n: m  v6 a5 L; ^7 S$ k6 Pqualifying home made in 2010, if both of the following
apply:
7 C7 c- }5 a) N■ you or your  ...
" {+ ^' W1 R6 d# r$ J% ]- NHills 发表于 2011-3-20 14:45

) O+ U8 J4 Y: B
谢谢，我仔细研究了一下，明白了！