CRA considers that a gifted home can qualify for the HBTC
CRA considers that the acquisition of a first home by way of gift (e.g., from parents) rather than as a purchase does not preclude access to the first-time home buyer’s tax credit.
Neal Armstrong. Summary of 2017 Quebec CPA Roundtable, Q.1.8, 2016-0674851C6 Tr under s. 118.05(1) – qualifying home – para. (a).