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Please see the below detail:0 @1 ~! r' @ o8 r- j7 s g" l
Line 369 – Home buyers’ amount
8 x" q; p# P$ y- d: MYou can claim an amount of $5,000 for the purchase of a
6 i; w1 z! I0 E7 qqualifying home made in 2010, if both of the following
. b- l1 s5 W7 X0 [, Iapply:
9 \& d' v S: }( T8 C0 K■ you or your spouse or common-law partner acquired a; r1 B3 C2 \; s! s% }: F
qualifying home; and: k" r9 n& D9 `, Z" }
■ you did not live in another home owned by you or your
7 G( x2 V+ ]# G. F7 Rspouse or common-law partner in the year of acquisition% l0 B3 h' h4 [- I- Z% r
or in any of the four preceding years (first-time
/ t5 j& s9 B( E% C5 r) ^home buyer).
5 R9 f6 B, ~3 I/ O- rNote
; `: I; Q' V: E$ ~# e5 L7 j" ^You do not have to be a first-time home buyer if you are$ d5 x9 M7 D' a4 D0 n6 Z' B3 O
eligible for the disability amount or if you acquired the
' s8 W3 Q. b- V+ `2 ehome for the benefit of a related person who is eligible$ Y. I/ i; G( `& F
for the disability amount. However, the purchase must* P+ ]! c8 S5 k* o+ w2 g7 {
be made to allow the person eligible for the disability$ z t' Y) _7 G9 d9 k6 Q; h
amount to live in a home that is more accessible or better
' ]; b! z: E0 ]# [3 Q! Y( c6 Y( vsuited to the needs of that person. For the purposes of
6 K7 c* n, Z1 S" ^6 N1 p( Tthe home buyers’ amount, a person with a disability is" d8 D( K0 M6 P A1 d( a
an individual who is eligible to claim a disability amount3 r1 t! h9 B4 |* {6 [
for the year in which the home is acquired, or would be
0 v2 Q# {6 J) E [3 [$ c a( [" Geligible to claim a disability amount, if we do not take* D9 |% R5 _/ n. I
into account that costs for attendant care or care in a
& R4 Z' g$ f. {* E l0 ]% R2 w% _nursing home were claimed as medical expenses on lines
2 X8 Z% c1 N0 Z% p330 or 331.( E* A, z% y1 F% a ]
A qualifying home must be registered in your and/or your0 a# r' }- l* g) H# z Y0 f
spouse’s or common-law partner’s name in accordance& x, S' f& e2 a+ \& Q
with the applicable land registration system, and must be
- r8 }0 ~1 C. f. Rlocated in Canada. It includes existing homes and homes
- p5 d/ ?/ i# q; m7 y: L8 w8 n1 K: munder construction. The following are considered
% b+ M1 m) i) E- V& c! F" `5 i* qqualifying homes:
, ~$ U( b Q1 ~/ d! B6 U■ single-family houses;
/ h3 x) v" q" x0 J J& f& O■ semi-detached houses;
( }1 O* S t0 L- |/ V; O" S■ townhouses;
2 c/ O* T) K) d3 G■ mobile homes;
: [ N1 _) x9 z- ?% _! r8 E■ condominium units; and
: {1 r4 `5 K8 t. l* w% v1 r■ apartments in duplexes, triplexes, fourplexes, or
' {( ~0 B7 u" T; u6 Capartment buildings.
9 A4 c$ D; b% z) X: w% TNote
) i6 r+ L3 a: I: W! {8 `$ I$ m( UA share in a co-operative housing corporation that
. m+ x, t6 @/ I) oentitles you to own and gives you an equity interest in a
$ d. Q$ v* @3 j( {% [: `# S" O% shousing unit located in Canada also qualifies. However,
$ e- z- ~1 @3 ^/ ]& da share that only gives you the right to tenancy in the: ^* w j& `: Q
housing unit does not qualify.) U3 j8 R1 a0 T% v) q0 W
You must intend to occupy the home or you must intend) K" }( v: w2 q# }/ V: I5 t! g
that the related person with a disability occupy the home as
3 D' S6 |+ a' c. ga principal place of residence no later than one year after it+ Y! _$ O. G+ o
is acquired.0 d2 i1 G- A/ g4 j
The claim can be split between you and your spouse or- x. k6 y/ n$ ^7 C
common-law partner, but the combined total cannot exceed& W2 K# h. c" P [8 f9 A8 }
$5,000." o0 L& t! J" {; a# [+ y/ G9 z& M3 k
When more than one individual is entitled to the amount
$ g' X1 \; Q& T! a) q(for example, when two people jointly buy a home), the
+ g, B7 k9 w& U7 mtotal of all amounts claimed cannot exceed $5,000.8 |6 {# \8 D; o3 h; J1 q
Supporting documents – If you are filing electronically, or
' |5 O' G8 A' B* q' {* vfiling a paper return, do not send any documents. Keep all
6 l( O+ g! P, K* Cyour documents in case we ask to see them at a later date. |
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