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Please see the below detail:
$ m& i6 z4 i/ Z6 RLine 369 – Home buyers’ amount- m4 H4 F/ f8 T' A/ b
You can claim an amount of $5,000 for the purchase of a4 T- [2 |+ P7 v9 w' S7 q
qualifying home made in 2010, if both of the following
: y7 ^" s0 }/ X0 r* {4 mapply:1 |. z* h- p- S/ x! Z
■ you or your spouse or common-law partner acquired a
9 ~/ j: H. f) |4 pqualifying home; and& s! y; m5 ^2 U2 f) F8 ^
■ you did not live in another home owned by you or your
- L# r) z N! E7 o5 @6 b3 V, t' J dspouse or common-law partner in the year of acquisition
6 }' g& n3 X3 I( M5 A& p% ^- mor in any of the four preceding years (first-time# Z9 u# P/ h. ~- T$ X' f
home buyer).: V m0 g k7 q |
Note
6 ~$ @1 t% b8 x( t- B* QYou do not have to be a first-time home buyer if you are
1 Z' N' @6 s" p- R1 z" k: zeligible for the disability amount or if you acquired the
7 f5 F3 `5 T5 |+ m( n" Yhome for the benefit of a related person who is eligible! j4 v1 T1 s. H8 B& \
for the disability amount. However, the purchase must9 X+ G: ?# C. }+ a0 L( z8 }
be made to allow the person eligible for the disability( ~& s" z, T0 r
amount to live in a home that is more accessible or better2 G& s" n$ n, @
suited to the needs of that person. For the purposes of
$ U4 d0 U/ t2 B d* @the home buyers’ amount, a person with a disability is
' z$ s% {8 ^( E8 Uan individual who is eligible to claim a disability amount
6 X3 O3 B6 J6 {for the year in which the home is acquired, or would be% N# X" T2 @: O
eligible to claim a disability amount, if we do not take
6 |5 K. u( c# {& Ainto account that costs for attendant care or care in a1 s3 P8 L2 ~% r: D3 j$ k
nursing home were claimed as medical expenses on lines. F: C8 Y, }0 V* X1 c, I; Z8 s4 U1 ]
330 or 331.
, x( b- B/ K+ j: X. Z, \ U6 Q( cA qualifying home must be registered in your and/or your
- v$ U9 L% o5 ?& C2 P/ T* C8 z5 B8 Mspouse’s or common-law partner’s name in accordance
o& u" P# G% E, _- C8 R2 ewith the applicable land registration system, and must be$ C' ]! l/ S7 W) E
located in Canada. It includes existing homes and homes* j1 F5 z8 r/ s. A
under construction. The following are considered+ k I, B# r3 ]* k. U0 M) [: Y
qualifying homes:
' H; S/ G4 ]+ u1 h. s- S6 n■ single-family houses;- y2 l7 H) Q4 q) S0 [! ^
■ semi-detached houses;# I$ z, v- C. {: b C3 r2 }
■ townhouses;
% W& S; `2 H, \/ @& K2 R5 l% d8 v■ mobile homes;
z$ J/ j, s# e1 a4 ?4 F■ condominium units; and% p+ m5 m! Q9 g) N- G; y8 j
■ apartments in duplexes, triplexes, fourplexes, or9 O" F5 a4 X7 h8 E, g
apartment buildings.
& ] l0 J: @ A/ U( |+ S5 bNote
B0 _; b" {6 j6 GA share in a co-operative housing corporation that
) J0 s5 @/ D. p0 m* jentitles you to own and gives you an equity interest in a i0 b# g% A, t I' |) W9 C
housing unit located in Canada also qualifies. However,! a# C! ?+ x- F; p+ m
a share that only gives you the right to tenancy in the$ k6 X# H* E+ }
housing unit does not qualify./ }- u7 e6 S" x5 c1 j$ p* y$ @
You must intend to occupy the home or you must intend, H" J4 o: M, S1 ]) O3 Y
that the related person with a disability occupy the home as: H, L1 J, b/ M) |% s6 _5 _
a principal place of residence no later than one year after it, S# m+ A0 g' {3 W; u1 T: f
is acquired.2 w+ g1 b* F. E8 y/ L M
The claim can be split between you and your spouse or) G ]7 Q3 O% F, F; _( Y" w. x
common-law partner, but the combined total cannot exceed: c+ r* o: P" R1 M6 ~2 }
$5,000.
+ s! _3 r+ ]4 g- Z7 K% U, SWhen more than one individual is entitled to the amount! s X! u' F+ A
(for example, when two people jointly buy a home), the
* Z) m# g* \6 _! Mtotal of all amounts claimed cannot exceed $5,000.- b, W$ v1 _* f8 }! r
Supporting documents – If you are filing electronically, or3 a5 E4 y4 n9 m; @& a- u+ u
filing a paper return, do not send any documents. Keep all
* \" c% p0 |! U1 Fyour documents in case we ask to see them at a later date. |
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发表于 2011-3-20 12:47
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