• Federal: Line 31270
• Tax year: 2025| Prior tax years: 2024 and earlier

The home buyers' amount is a non-refundable tax credit that helps first-time home buyers with some of the costs of purchasing a qualifying home.

This credit reduces the federal income tax you may owe, but you will not get a refund for this credit if you do not have any tax payable.

On this page

• Who can claim the home buyers amount
• How much you can claim
  • Splitting the credit
• How to claim

Who can claim the home buyers amount

Generally, you can claim the home buyers' amount if you meet all of the following conditions:

• You (or your spouse or common-law partner) acquired a qualifying home

  What is a qualifying home

  A qualifying home must meet both of the following conditions:

  • It is registered in your name or your spouse's or common-law partner's name under the applicable land registration system
  • It is located in Canada

  A qualifying home can be an existing home or a home under construction.

  The following are considered qualifying homes:

  • single-family house
  • semi-detached house
  • townhouse
  • mobile home
  • condominium unit
  • apartment in a duplex, triplex, fourplex, or apartment building
  • 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 (except a share that only gives you the right to tenancy in the housing unit)

• You did not live in another home inside or outside Canada that you (or your spouse or common-law partner) owned in the year of acquisition or in any of the four preceding years (first-time home buyer) unless you are a person with a disability

  Person with disabilities

  You do not have to be a first-time home buyer if either:

  • You are eligible for the disability tax credit
  • You acquired the home for the benefit of a related person who is eligible for the disability tax credit

  The purchase must be made to allow the person with the disability to live in a home that is more accessible or better suited to their needs.

  For the purposes of the home buyers' amount, a person with a disability is a person who is eligible for the disability tax credit for the year that the home is acquired.

You must intend that you, or a related person with a disability, will occupy the home as a principal place of residence no later than one year after it is acquired.

When only one person meets the conditions

If only one spouse or common-law partner meets the conditions, only the spouse or common-law partner who qualifies for the credit can claim the full home buyers' amount on their tax return.

The credit cannot be split between spouses or common-law partners unless both are eligible.

How much you can claim

You can claim up to $10,000 for the purchase of a qualifying home in 2025.

Splitting the credit

If more than one person is eligible for the home buyers' amount for the acquisition of the same home, they can each claim part of the credit.

The credit can be split between:

• eligible spouses or common-law partners
• any other eligible persons who jointly acquired the home

However, the total of the amounts claimed by all eligible persons for the same home cannot be more than the maximum credit for the year.

Prior years

• Home buyers' amounts for prior years
  

  Year	Amount
  2024	$10,000
  2023	$10,000
  2022	$10,000
  2021	$5,000
  2020	$5,000
  2019	$5,000
  2018	$5,000
  2017	$5,000
  2016	$5,000
  2015	$5,000

How to claim

Enter up to $10,000 on line 31270 of your federal tax return if you are not splitting the credit.

Keeping your supporting documents

Do not send any supporting documents when you file your tax return.
Keep them in case the CRA asks to see them later.

Forms and publications

• Income Tax Package
• Form T2201, Disability Tax Credit Certificate

Related topics

• Line 31600 – Disability amount for self
• Homeowners