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Please see the below detail:8 `% [5 \! m8 H4 x4 t0 H1 m
Line 369 – Home buyers’ amount) l6 i; Q, b/ H6 T9 ]7 ?
You can claim an amount of $5,000 for the purchase of a& }$ \/ ~" W& Z. ^+ K7 T! z
qualifying home made in 2010, if both of the following0 {% c; {2 z3 |8 J, x" A: A! Z* ]! ^
apply:6 G$ j( x# ?8 N& e1 [+ \
■ you or your spouse or common-law partner acquired a; Z1 Y# [! C$ H0 F4 d
qualifying home; and+ A- J8 n% o0 X
■ you did not live in another home owned by you or your
- u$ [% v9 }) r" F2 F8 C) r. ]1 z- ospouse or common-law partner in the year of acquisition9 k6 W. C3 O4 g8 Y5 x) f! x
or in any of the four preceding years (first-time
9 `0 o" [5 ~+ O) P* a+ ^' C; }home buyer).
# U; s; w6 \# |Note) [* u4 w3 f. |- ^+ G
You do not have to be a first-time home buyer if you are5 ?% R/ W0 x* x, Z$ ]4 g% _6 D
eligible for the disability amount or if you acquired the
. w6 q3 _! e$ [ Y; e* Z o+ dhome for the benefit of a related person who is eligible+ k% g+ \! q7 g4 ^
for the disability amount. However, the purchase must
7 D/ Z" V* s3 Q9 v. F9 Ube made to allow the person eligible for the disability1 i6 {+ P7 o; c8 q$ q6 a2 C1 E- b* M# r
amount to live in a home that is more accessible or better
# n l& `0 C& Z( z. k. Y6 Hsuited to the needs of that person. For the purposes of
. \' B: y$ ~+ D, u8 g/ \the home buyers’ amount, a person with a disability is
4 r4 J$ _% s& T, f9 S2 B* h! R* lan individual who is eligible to claim a disability amount- U6 q' E& g D2 o) }0 `1 [. c
for the year in which the home is acquired, or would be+ R1 `. N) F3 e* \ P* q! d
eligible to claim a disability amount, if we do not take$ Y# e8 r- @; J' V- H
into account that costs for attendant care or care in a) N* ]! Z5 S+ c: F4 u6 N" v
nursing home were claimed as medical expenses on lines' L0 c. {3 c: L+ @, N
330 or 331.; K0 S# }7 R& t$ \; H5 M! x3 u* t
A qualifying home must be registered in your and/or your
, o Z: f7 X6 Y: Q9 E# Xspouse’s or common-law partner’s name in accordance
. ~) ~9 }* Z: y* fwith the applicable land registration system, and must be: r) G d$ R1 L% Z7 h, ]
located in Canada. It includes existing homes and homes
9 J7 s+ r. Q! j4 L, O [under construction. The following are considered
+ R, P, t d ]qualifying homes:
& H( @3 j- O: X2 i■ single-family houses;! s$ l/ r( m6 J) v8 e$ u! j
■ semi-detached houses;
) R& l3 }# O: r1 B■ townhouses;; M0 ` a v4 H& w t( j
■ mobile homes;
, i. C7 |' m" j■ condominium units; and5 }% [4 W2 K$ G# N0 e5 g) e
■ apartments in duplexes, triplexes, fourplexes, or
9 v3 O' R" `& O9 Qapartment buildings.3 L5 y) i' ~1 E8 ?5 B+ p% M/ f
Note
]! D' I! m% w- BA share in a co-operative housing corporation that
0 E5 i% j2 n- rentitles you to own and gives you an equity interest in a, s' S' ~1 ~$ ^* d: J
housing unit located in Canada also qualifies. However,
& Q% F" Z, ]. C5 u9 Z& Ja share that only gives you the right to tenancy in the
" J+ t# ~% q- i* [* ehousing unit does not qualify.0 H; o4 ?8 O, A) _: P$ h
You must intend to occupy the home or you must intend9 \( P/ {' `, ]# P2 y4 R1 a1 N
that the related person with a disability occupy the home as# B# G0 o8 q9 i0 \* _3 O) ? |7 \- j0 ^7 M
a principal place of residence no later than one year after it
2 N5 n; B# C# C$ vis acquired.
+ f7 @, U5 `0 U5 }: }The claim can be split between you and your spouse or9 y8 d: S6 x$ q2 m, o$ |" I
common-law partner, but the combined total cannot exceed4 y e4 Q4 I! r- T3 d
$5,000.4 ~) T' K; ]. `; ^: [, z
When more than one individual is entitled to the amount
3 t' u. \" O, E8 Q7 \ R9 y& {$ G(for example, when two people jointly buy a home), the2 ~0 b9 W+ v9 N9 z
total of all amounts claimed cannot exceed $5,000.
2 K% i+ b/ ]" e% w$ ^Supporting documents – If you are filing electronically, or/ @# i0 u9 V% A2 u: e5 i* K) `: U6 I- R
filing a paper return, do not send any documents. Keep all
) t3 d" g5 c1 iyour documents in case we ask to see them at a later date. |
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