- 主题发起人 judy10109
- 发布时间 2015-04-24
对，填写在line369 ， 具体你去看看森林哥贴的链接。
Income Tax Season 2014: First-Time Home Buyers’ Tax Credit
First-time home buyers can claim a non-refundable tax credit of $750 for the purchase of a qualifying home.
Line 369 – Home buyers’ amount
You can claim an amount of $5,000 for the purchase of a qualifying home made in 2013, if both of the following apply:
A qualifying home must be registered in your and/or your spouse’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:
A 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 housing unit does not qualify.
Persons with disabilities
You do not have to be a first-time home buyer if:
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 the home buyers’ amount, a person with a disability is an individual who is eligible to claim a disability amount for the year in which the home is acquired, or would be eligible to claim a disability amount, if we do not take into account that costs for attendant care or care in a nursing home were claimed as medical expenses on lines 330 or 331.
You must intend to occupy the home or you must intend that the related person with a disability occupy the home as a principal place of residence no later than one year after it is acquired.
First-time home buyers can claim a non-refundable tax credit of $750 for the purchase of a qualifying home.
Line 369 – Home buyers’ amount
You can claim an amount of $5,000 for the purchase of a qualifying home made in 2013, if both of the following apply:
- 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 or in any of the four preceding years (first-time home buyer).
A qualifying home must be registered in your and/or your spouse’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;
- semi-detached houses;
- townhouses;
- mobile homes;
- condominium units; and
- apartments in duplexes, triplexes, fourplexes, or apartment buildings.
A 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 housing unit does not qualify.
Persons with disabilities
You do not have to be a first-time home buyer if:
- you are eligible for the disability amount; or
- you acquired the home for the benefit of a related person who is eligible for the disability amount.
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 the home buyers’ amount, a person with a disability is an individual who is eligible to claim a disability amount for the year in which the home is acquired, or would be eligible to claim a disability amount, if we do not take into account that costs for attendant care or care in a nursing home were claimed as medical expenses on lines 330 or 331.
You must intend to occupy the home or you must intend that the related person with a disability occupy the home as a principal place of residence no later than one year after it is acquired.
最后编辑: 2015-04-26
我来正确解释一下这个first time home buyer tax credit
1. 首先这个non-refundable tax credit , 填在Schedule 1 federal tax 表中 line 369 项。 最大额5000. 就是用5000*0.15=750 。 把这部分从你的联邦税里扣除。 比如你原来按Schedule 1 算联邦税是3000，如果你在本税季里第一次购房，你可以减去这个credit ,你实际的缴税就是2250 。
2. 没有什么5年之内新移民之说，任何人第一次买房都可以申请。 上面有人提到2009年的字样是因为这个税务优惠政策是从2009年税季开始的。
3. 这个tax credit 不能追溯。就是说如果你当年收入低，其它项就已经把你的税减为零了，你就不能享受这个税务优惠了。同时你不能在以后的年度报。 必须是本税季。
1. 首先这个non-refundable tax credit , 填在Schedule 1 federal tax 表中 line 369 项。 最大额5000. 就是用5000*0.15=750 。 把这部分从你的联邦税里扣除。 比如你原来按Schedule 1 算联邦税是3000，如果你在本税季里第一次购房，你可以减去这个credit ,你实际的缴税就是2250 。
2. 没有什么5年之内新移民之说，任何人第一次买房都可以申请。 上面有人提到2009年的字样是因为这个税务优惠政策是从2009年税季开始的。
3. 这个tax credit 不能追溯。就是说如果你当年收入低，其它项就已经把你的税减为零了，你就不能享受这个税务优惠了。同时你不能在以后的年度报。 必须是本税季。
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