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:
Line 369 – Home buyers’ amount
* N; m# |- g$ P, E" q$ K+ S0 tYou can claim an amount of $5,000 for the purchase of a
qualifying home made in 2010, if both of the following
apply:
0 |$ o  y& W. c7 x  B0 T■ you or your spouse or common-law partner acquired a
" `6 Z. y3 ~# {  Tqualifying home; and
, t' n  d- a; f■ you did not live in another home owned by you or your
spouse or common-law partner in the year of acquisition
or in any of the four preceding years (first-time
8 R3 [: A' O1 S3 D: bhome buyer).
* W1 O1 B& z/ I' qNote
You do not have to be a first-time home buyer if you are
; n! m! T# s2 J  p4 \- J$ I1 e8 O3 xeligible for the disability amount or if you acquired the
1 y8 e/ ^9 F4 Shome for the benefit of a related person who is eligible
8 v: A' ^- m" H7 S  Z( u) J! ufor the disability amount. However, the purchase must
4 W4 c# k# O, ?  [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
. B( Z" x1 @) l4 B7 v4 kthe home buyers’ amount, a person with a disability is
an individual who is eligible to claim a disability amount
: o5 |, l' E# y) _) g2 {1 g, K3 tfor the year in which the home is acquired, or would be
eligible to claim a disability amount, if we do not take
  g0 G  R; }- ~+ k6 z. H: V1 Qinto account that costs for attendant care or care in a
nursing home were claimed as medical expenses on lines
2 L  v. b8 @9 n) y330 or 331.
; z% D. N, V9 x1 KA qualifying home must be registered in your and/or your
5 P; ]' [8 }  D( T$ C  b0 Hspouse’s or common-law partner’s name in accordance
with the applicable land registration system, and must be
located in Canada. It includes existing homes and homes
under construction. The following are considered
qualifying homes:
■ single-family houses;
# x3 L  S/ N7 o■ semi-detached houses;
■ townhouses;
8 X1 j3 m; {1 }) a5 R0 g. J/ H■ mobile homes;
5 L- F: W2 A9 q' }4 r' z* W* Y9 C■ condominium units; and
■ apartments in duplexes, triplexes, fourplexes, or
( k7 o; F$ s6 @8 U% h6 X+ eapartment buildings.
Note
4 K* l1 ~- p9 X$ |8 K# P% t3 Z! TA share in a co-operative housing corporation that
entitles you to own and gives you an equity interest in a
housing unit located in Canada also qualifies. However,
a share that only gives you the right to tenancy in the
4 {& \) W6 Z* ?# Q4 S- r3 i# Bhousing unit does not qualify.
5 r. ^* g# h: e# D, R1 `8 dYou must intend to occupy the home or you must intend
6 p2 Z4 [6 o+ h9 r, l1 \/ sthat the related person with a disability occupy the home as
) C% I: g2 b4 W2 @5 ja principal place of residence no later than one year after it
0 m: U6 E. G: {3 ^is acquired.
& u6 i3 n, C5 [7 Q* C2 fThe claim can be split between you and your spouse or
# j6 W; @2 t" p. W. ocommon-law partner, but the combined total cannot exceed
4 a8 r' @% ~4 d1 M& `4 [, N$5,000.
When more than one individual is entitled to the amount
(for example, when two people jointly buy a home), the
total of all amounts claimed cannot exceed $5,000.
Supporting documents – If you are filing electronically, or
9 Y+ h) Q  ?) T4 m- J6 a0 Ifiling a paper return, do not send any documents. Keep all
. r9 [, b- q& {your documents in case we ask to see them at a later date.

Joanee

Please see the below detail:
; Q  ?% U+ |. G/ H- h4 U8 K- LLine 369 – Home buyers’ amount
5 |( }$ x$ m' F) @' [! R/ UYou can claim an amount of $5,000 for the purchase of a
qualifying home made in 2010, if both of the following
apply:
, b* |# g# Y. H! S" X# V■ you or your  ...
Hills 发表于 2011-3-20 14:45

5 p0 T0 M1 T% y* W* A6 U3 d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:
Line 369 – Home buyers’ amount
5 n) [5 ?8 A8 |( hYou can claim an amount of $5,000 for the purchase of a
' O; F7 @! O# M0 }1 e+ @* w! t  _( Hqualifying home made in 2010, if both of the following
apply:
( g( o' s3 V( G/ Z■ you or your  ...
Hills 发表于 2011-3-20 14:45

1 a0 i( Y! y( ~
谢谢，我仔细研究了一下，明白了！