 鲜花( 25)  鸡蛋( 0)
|
Please see the below detail:: f* X+ r* ~) f3 E& @
Line 369 – Home buyers’ amount3 U6 `4 F4 `% a% {, v0 K: w* K; z. E
You can claim an amount of $5,000 for the purchase of a! i! J' o" u9 l" t
qualifying home made in 2010, if both of the following" Y1 H* g3 v$ X: D
apply:
+ H2 Z3 {1 o5 r3 u■ you or your spouse or common-law partner acquired a5 l% [7 z" q: c* l
qualifying home; and% B( w7 w7 Y+ \$ k) m8 }" K
■ you did not live in another home owned by you or your
/ _: ]" l' W' | V% W, ~+ ~, K2 r1 Vspouse or common-law partner in the year of acquisition" b$ o- S7 m+ `
or in any of the four preceding years (first-time6 S# C2 F$ D* ]- F+ b5 H1 e0 g
home buyer).
$ s; ~1 y D- t9 j3 gNote
. Y- Q5 c% l5 j! J2 y1 J% `You do not have to be a first-time home buyer if you are8 ^6 F$ n! C$ y, z
eligible for the disability amount or if you acquired the
9 U: R6 O! a$ ]home for the benefit of a related person who is eligible
+ u! r$ n1 p7 S W$ Z9 V! \for the disability amount. However, the purchase must+ a3 C' g0 s: W4 ~! U
be made to allow the person eligible for the disability
% k# t' b- s4 e- k* H& Tamount to live in a home that is more accessible or better" m+ A j, |9 h) ?! S
suited to the needs of that person. For the purposes of9 ` h: `1 j6 j2 x( D$ O
the home buyers’ amount, a person with a disability is
p1 g. [1 Y8 j9 z$ p2 Qan individual who is eligible to claim a disability amount$ y, Z' l7 U* W G
for the year in which the home is acquired, or would be4 b( t5 \* q+ z" m1 X) x
eligible to claim a disability amount, if we do not take
3 {4 k& M2 i# E2 Z hinto account that costs for attendant care or care in a- l% U" n4 x: j7 s" H a) Z
nursing home were claimed as medical expenses on lines
: j1 r" H" u/ r# s330 or 331.# O5 b5 x" `% O2 k. V# Y
A qualifying home must be registered in your and/or your. }4 x- Z: y! ~/ m# L
spouse’s or common-law partner’s name in accordance- m& L3 @6 T: W x+ w6 E
with the applicable land registration system, and must be7 ^8 W" r+ J! ?" ]. t
located in Canada. It includes existing homes and homes
' q. U4 ^" }9 Zunder construction. The following are considered$ V) P5 A2 Y- Y% V! X
qualifying homes:, \7 s0 }+ l. F$ q7 {9 Z1 j, Z7 I
■ single-family houses;
$ Y0 |5 I+ b; \" X5 m9 h( d3 M. ?■ semi-detached houses;. E' [ u( f# b3 v5 @
■ townhouses;0 J0 t4 D0 T/ |, o
■ mobile homes;
+ K) X! f$ @$ Z: W■ condominium units; and
) C6 \9 M5 o3 [5 z■ apartments in duplexes, triplexes, fourplexes, or# u: v! V9 D7 }5 q
apartment buildings., Z5 z0 \+ [/ L' B- M& T' W
Note3 i' w: M7 `2 ^0 R( r: X8 h
A share in a co-operative housing corporation that" b }0 E X1 B$ d7 ]9 r9 j( M8 n
entitles you to own and gives you an equity interest in a
. l) J1 X" D, t% ihousing unit located in Canada also qualifies. However,
) N" A: y: ?: Q5 G( ~# wa share that only gives you the right to tenancy in the
0 }5 b8 Y' p. |: |housing unit does not qualify.
* Q# }+ Y. f- t/ pYou must intend to occupy the home or you must intend
/ V X! ^8 r( j; Pthat the related person with a disability occupy the home as& `6 a7 }, ? u) Z7 K0 E
a principal place of residence no later than one year after it
- t' g, m, w- s# V. ~is acquired. d. z. p8 ^$ R* {7 r- a
The claim can be split between you and your spouse or
+ e1 q* b. s! q2 v# p' C& Bcommon-law partner, but the combined total cannot exceed- ~3 S% S; |, Q
$5,000.9 A! C' R; K& n: z1 @
When more than one individual is entitled to the amount
* \9 N# X1 Y. B7 k* x5 t(for example, when two people jointly buy a home), the
3 ?' E' Y! j( M: i0 Gtotal of all amounts claimed cannot exceed $5,000.
, x1 `3 U( m% e4 zSupporting documents – If you are filing electronically, or
" N) {$ p2 ~, G) _, j0 k# O: Nfiling a paper return, do not send any documents. Keep all) @) p8 `0 h' i9 X" ?9 @
your documents in case we ask to see them at a later date. |
|