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Please see the below detail:% O+ J1 \0 n* \' q/ [
Line 369 – Home buyers’ amount f& q1 O$ g9 ~) a% \
You can claim an amount of $5,000 for the purchase of a
2 J- D n" l$ N; ?" @qualifying home made in 2010, if both of the following' w( Z8 E9 u! \) O% [& J4 s
apply:) l- U# d1 ^# k4 V9 y
■ you or your spouse or common-law partner acquired a3 j/ b4 I x$ H* m$ d; i
qualifying home; and
. x7 B0 D$ R' I9 g. m" N6 V■ you did not live in another home owned by you or your. T' i' @3 p- m# V& K1 r7 Z3 L; ^
spouse or common-law partner in the year of acquisition
0 r! `4 a: p' M: E* g0 {9 gor in any of the four preceding years (first-time% a& H& _% Z% [
home buyer).* M4 v. h( {, k
Note* `$ Z, [8 b, {" f# T
You do not have to be a first-time home buyer if you are
6 [. r; S2 _/ {; X. S& k% heligible for the disability amount or if you acquired the) o' s! E% x) p& }# v! h) y1 ~2 ~+ U
home for the benefit of a related person who is eligible- U4 _3 ]$ ]' K1 J+ Y
for the disability amount. However, the purchase must
" j2 v( s5 l& F. D! _be made to allow the person eligible for the disability
^5 G! Z1 [+ F4 g- h3 Aamount to live in a home that is more accessible or better
- g& n% `6 a# x3 P( N x$ t+ H: s- @suited to the needs of that person. For the purposes of9 P: u' ]9 m& h5 @3 B: R7 B' D
the home buyers’ amount, a person with a disability is0 k6 r* e m$ q7 D/ f4 O
an individual who is eligible to claim a disability amount$ W: Z! Q, L6 R: q" V
for the year in which the home is acquired, or would be
5 V1 O+ l$ ~6 i' f T+ X7 K/ Z0 O$ {eligible to claim a disability amount, if we do not take
$ a0 m+ _, R; C1 M% pinto account that costs for attendant care or care in a r# B' L4 ]! |. B% L7 N9 |; R
nursing home were claimed as medical expenses on lines. i7 z" d2 @; r+ ^ t/ X6 a
330 or 331.6 s5 L: T: ?3 _* Z8 v' A
A qualifying home must be registered in your and/or your& g2 D+ t( g: u; o
spouse’s or common-law partner’s name in accordance
. ~: H; |3 T9 w. d3 P0 {8 E, m! Vwith the applicable land registration system, and must be
: ~# W+ e8 v% w6 |. R$ }located in Canada. It includes existing homes and homes4 n& V2 n, s" U H' G$ c2 |4 N
under construction. The following are considered: b2 c/ | C" J* ]
qualifying homes:
1 o- v* d( t' J■ single-family houses;
]/ e0 w3 h5 n■ semi-detached houses;
: E. H. h2 }% v2 {7 ]■ townhouses;' A3 `4 w( {3 ~- Y8 ^- N
■ mobile homes;7 u# Z- W- m ], m
■ condominium units; and4 N( i4 O" ?) L: D5 C- w/ q: w
■ apartments in duplexes, triplexes, fourplexes, or0 t4 N+ w) F" [+ r" b$ c( v0 N8 { `
apartment buildings.
* H# Y; h6 k1 U0 d9 {! ENote' [% B. N# n/ ]) R. g
A share in a co-operative housing corporation that! [+ J1 |9 t- {! h4 Y$ ^7 s9 T! F" A/ b
entitles you to own and gives you an equity interest in a2 f7 e* r2 W; l/ S
housing unit located in Canada also qualifies. However,
6 @! K l! C7 M u7 u. Ea share that only gives you the right to tenancy in the \/ y( i& W9 {
housing unit does not qualify.
3 e) _1 x" c7 E+ m! d# w* O# TYou must intend to occupy the home or you must intend
* i: J$ W/ I( |0 @7 E0 o9 Gthat the related person with a disability occupy the home as, x0 T( n& ]. V+ }
a principal place of residence no later than one year after it
8 s1 E$ R/ @7 M5 |' kis acquired.
5 ^; j0 M- v, ?% w$ VThe claim can be split between you and your spouse or
( Q4 |; x5 b# t9 D2 E& [common-law partner, but the combined total cannot exceed
; Q( }3 p. p6 @- I! x b5 T$5,000.
! T6 s/ O8 s; Z6 x9 _9 p, p" xWhen more than one individual is entitled to the amount
6 ]! t7 x( f, g! \. `(for example, when two people jointly buy a home), the. P/ l4 O1 a. D, F% c
total of all amounts claimed cannot exceed $5,000.
& d& O# I+ U# c. d& v$ S9 DSupporting documents – If you are filing electronically, or
4 x. V5 @4 y1 Afiling a paper return, do not send any documents. Keep all
1 |( N' r' H9 W$ @7 |% syour documents in case we ask to see them at a later date. |
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