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:
3 a! {% i) e' f- B, TLine 369 – Home buyers’ amount
6 b& E. P6 _8 dYou can claim an amount of $5,000 for the purchase of a
1 H( j+ X2 U( i* g* `* }qualifying home made in 2010, if both of the following
apply:
  q4 g  H3 P7 [  \# a% |■ you or your spouse or common-law partner acquired a
qualifying home; and
■ you did not live in another home owned by you or your
spouse or common-law partner in the year of acquisition
+ L: L( C3 p) }* gor in any of the four preceding years (first-time
$ ^$ I8 t' ~( n$ `: Chome buyer).
- i' v% e8 C2 \. S4 ]Note
You do not have to be a first-time home buyer if you are
! j/ G- o( s- a' Celigible for the disability amount or if you acquired the
home for the benefit of a related person who is eligible
for the disability amount. However, the purchase must
be made to allow the person eligible for the disability
amount to live in a home that is more accessible or better
suited to the needs of that person. For the purposes of
# v/ [; t4 ], tthe home buyers’ amount, a person with a disability is
+ R. V* M7 g0 e# l1 ian individual who is eligible to claim a disability amount
for the year in which the home is acquired, or would be
0 N8 {5 x$ `3 K0 t! z# L7 ^eligible to claim a disability amount, if we do not take
7 j8 R" Z6 `* L8 p9 F% U0 linto account that costs for attendant care or care in a
nursing home were claimed as medical expenses on lines
330 or 331.
A qualifying home must be registered in your and/or your
/ ]3 [2 w2 h5 m, i4 Uspouse’s or common-law partner’s name in accordance
0 e$ ]# w* a3 b* C% y9 gwith the applicable land registration system, and must be
6 w! f: B% Y+ n; v# ?located in Canada. It includes existing homes and homes
1 R) Y6 ]: Z. ~' I* x/ Lunder construction. The following are considered
qualifying homes:
■ single-family houses;
: g, k& w" Q2 A& X■ semi-detached houses;
■ townhouses;
; n+ R& q2 o, Z- H! F8 Q■ mobile homes;
7 N/ j4 y8 u/ P& w■ condominium units; and
( F8 ?0 V" {( c! }. n0 g. R■ apartments in duplexes, triplexes, fourplexes, or
apartment buildings.
! Z! _% u# f9 U2 c: P. H$ bNote
A share in a co-operative housing corporation that
! B! c# M2 o8 u+ h2 r) mentitles you to own and gives you an equity interest in a
) G* W( H# B, @" q3 ^7 vhousing unit located in Canada also qualifies. However,
a share that only gives you the right to tenancy in the
housing unit does not qualify.
8 f7 w/ S, I# l* gYou must intend to occupy the home or you must intend
9 }& c, A7 D  v# {that the related person with a disability occupy the home as
a principal place of residence no later than one year after it
1 H" l: s/ X8 }, Y' t  E: {is acquired.
The claim can be split between you and your spouse or
common-law partner, but the combined total cannot exceed
$5,000.
When more than one individual is entitled to the amount
(for example, when two people jointly buy a home), the
' v% n7 _1 a7 w+ J$ ?. L. {, e0 q# [* Vtotal of all amounts claimed cannot exceed $5,000.
. Y9 B$ e" T/ i- u+ LSupporting documents – If you are filing electronically, or
filing a paper return, do not send any documents. Keep all
! `- U' H+ ~! K- ?8 b; Fyour documents in case we ask to see them at a later date.

Joanee

Please see the below detail:
Line 369 – Home buyers’ amount
You can claim an amount of $5,000 for the purchase of a
/ M' G- X  f) R3 T! w3 G+ j$ {' a6 fqualifying home made in 2010, if both of the following
+ Z; \2 m( g  Capply:
■ you or your  ...
Hills 发表于 2011-3-20 14:45

0 {* L, n2 I" ~; [6 c- k; Q" O
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:
, V9 A- I6 j6 HLine 369 – Home buyers’ amount
) {/ R. i) W9 \6 O( WYou can claim an amount of $5,000 for the purchase of a
$ S0 `7 ^- @3 u. Qqualifying home made in 2010, if both of the following
, M) n0 u5 |' v! Sapply:
% z* c  v' Z; K9 j4 y  ?3 i5 Z■ you or your  ...
& P1 G5 {8 x5 w, @, d; j2 }# E( d9 O1 YHills 发表于 2011-3-20 14:45

谢谢，我仔细研究了一下，明白了！