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Please see the below detail:
, I: Y. d0 U% ? M$ OLine 369 – Home buyers’ amount0 d+ r# p& w' M) Z
You can claim an amount of $5,000 for the purchase of a
% G! f: w5 I4 j l6 v" P4 uqualifying home made in 2010, if both of the following
! d; v- e/ G3 W! iapply:
) C% U4 h% T$ M/ ~2 i! Z' Y2 i■ you or your spouse or common-law partner acquired a9 r( b3 _3 m6 g: k8 k/ T
qualifying home; and
3 C# o( Y; \1 H- P4 v■ you did not live in another home owned by you or your: r% \- `' Y( Y# y- `9 B
spouse or common-law partner in the year of acquisition4 K) o3 M+ [/ `& K
or in any of the four preceding years (first-time* j5 O: K" a6 G% q
home buyer).
5 r3 R" ~5 \% h9 t* GNote
" h5 f" f8 u% }$ Q3 B0 z" ]! pYou do not have to be a first-time home buyer if you are
, M9 |/ ~4 M. P1 Peligible for the disability amount or if you acquired the
2 g, p8 C0 f: Hhome for the benefit of a related person who is eligible
& {: u% I8 t9 Y4 I* L9 F$ O; Ufor the disability amount. However, the purchase must
6 R* W# l2 u+ O' Y6 s! B; I5 ~8 `+ Lbe made to allow the person eligible for the disability) N; [: E6 e* F! S0 I, Z
amount to live in a home that is more accessible or better
: f; ^9 F2 t" [ n+ l' k; Fsuited to the needs of that person. For the purposes of
% z; ^: C- e$ v) z% X+ lthe home buyers’ amount, a person with a disability is
% k" H: j7 T) E$ C. T3 X. oan individual who is eligible to claim a disability amount: |* x8 {5 B) O% [% [- H/ u
for the year in which the home is acquired, or would be
; n4 S" K2 C. q; H; meligible to claim a disability amount, if we do not take+ V! H9 a# A' c
into account that costs for attendant care or care in a
7 _% h4 g4 I' q9 H1 X6 fnursing home were claimed as medical expenses on lines
& g4 \- X: `! y) ~* q5 k, T% V1 G330 or 331.9 m s, B; J7 ~3 x4 Y
A qualifying home must be registered in your and/or your* L: x3 a. V" z
spouse’s or common-law partner’s name in accordance' H* V& H4 Y3 X5 P: ^8 V0 z* |" |
with the applicable land registration system, and must be
1 e( m* n+ H9 S3 N2 [9 p" ^located in Canada. It includes existing homes and homes
8 O( i! N8 I0 K6 Q) J7 F2 y c' k* u5 Bunder construction. The following are considered4 b9 w1 ^5 _1 r% X/ r' ?" Q# E& ^
qualifying homes:6 V& I+ X0 E# V, R
■ single-family houses;) F" N0 x+ N' C0 Z
■ semi-detached houses;- S. |2 _( J3 }! K1 D
■ townhouses;! I+ V4 @; {5 ]$ |
■ mobile homes;) _ U( J& w+ K. r3 I
■ condominium units; and
) t" W7 F3 S* [4 t, D$ @& X$ V■ apartments in duplexes, triplexes, fourplexes, or
& p; A5 ~; u1 Xapartment buildings.
- f; D8 T" @/ |4 mNote. o& V8 T4 j' j- z5 G7 J6 U; E7 h/ M
A share in a co-operative housing corporation that
( T! O9 B( P& m2 J* w+ D5 r3 n' pentitles you to own and gives you an equity interest in a5 O U; r+ _) o9 E9 c
housing unit located in Canada also qualifies. However,
* B3 ]7 Y& i W/ ua share that only gives you the right to tenancy in the: p; x, x# Z6 z4 \
housing unit does not qualify.
F# r: g K0 s+ K* k& |1 CYou must intend to occupy the home or you must intend
/ a% [. {% n: q7 m: C/ g8 q' _+ fthat the related person with a disability occupy the home as
: l( e0 m# w# V+ F1 n1 Va principal place of residence no later than one year after it" g8 V, S0 F3 g8 R- y/ E
is acquired.1 [0 f9 V* N# ^' k, M
The claim can be split between you and your spouse or
7 ~$ _2 ^* }, f; gcommon-law partner, but the combined total cannot exceed. z3 H" x! d+ F5 ]8 \
$5,000.
0 U8 B2 @& x+ g) w& P5 h7 uWhen more than one individual is entitled to the amount
% @5 R) B" X- O7 _8 s7 L; V% C& t9 m(for example, when two people jointly buy a home), the
' _4 w$ C: b- `6 h4 c) V- b' mtotal of all amounts claimed cannot exceed $5,000.% q* o3 C; n' q# n8 T1 _$ w. i
Supporting documents – If you are filing electronically, or9 {1 r0 L* V( a
filing a paper return, do not send any documents. Keep all
& [* j$ y' Z# d2 A0 [) Nyour documents in case we ask to see them at a later date. |
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