| 1. | Joint tenants in equal shares
同等份额的共同承租人 |
| 2. | If the purchaser is more than one person ， they shall hold the property as joint tenants
若买方多于一人，他们须以联权方式持有该物业。 |
| 3. | You are the owner of the dwelling either as a sole owner , a joint tenant or a tenant in common
你是该住宅的业主即唯一拥有人联权共有人或分权共有人 |
| 4. | The person is the owner of the dwelling ( either as a sole owner , a joint tenant or a tenant in common )
该人士是该住宅的业主（即唯一拥有人、联权共有人或分权共有人） ； |
| 5. | If you own property as a joint tenant with another person you jointly own the whole of the jointly owned property
“共同拥有”指的是你和另外一方共同拥有该共有财产的全部。 |
| 6. | Dwelling owned by joint tenants - mortgage loan executed in joint tenants names - exclusively used by the joint tenants as residence
住宅由联权共有人拥有-以联权共有人名义获得按揭贷款并全部用作联权共有人的居住地方 |
| 7. | A deduction of 50 , 000 is allowed to mr a and mrs a respectively which is the maximum amount allowable in proportion to the number of joint tenants
扣除额只限于最高款额100 , 000的一半甲先生和甲太太分别获扣除50 , 000 。 |
| 8. | For example , if bill and mary own a house as joint tenants , upon bill ' s death mary , as the survivor , will own the house
举例说明，如果比尔和玛丽以“共同拥有”方式拥有一幢房子，比尔死后玛丽作为幸存方则拥有该房产的全部。 |
| 9. | Is 90 , 000 each . a deduction limited to 50 , 000 is allowed to mr a and mr b each , which is the maximum allowable deduction in proportion to the number of the joint tenants - sections 26e and 26e
甲先生和乙先生每人可获扣除的款额只限50 , 000即根据联权共有人的人数按比例容许作出的最高扣除额-第26e 2 b i和26e 2 c i条。 |
| 10. | If you are a joint tenant or tenant in common of the dwelling , the home loan interest is regarded as having been paid by the joint tenants each in proportion to the number of joint tenants , or by the tenants in common each in proportion to his or her share of ownership in the dwelling
若你是该住宅的联权共有人或分权共有人有关的居所贷款利息须视为由各联权共有人以人数按比例缴付或视为由各分权共有人以所占拥有权按比例缴付而你所得的扣除额须以上述方式计算。 |
