How to Claim the Home Buyers' Amount After Buying Your First Home in Canada
Learn how to claim the federal Home Buyers' Amount on line 31270 after buying a qualifying home in Canada, including the first-time buyer test, $10,000 claim limit, occupancy rule, eligible home types, joint purchases and disability exception.
CA Canada
Taxes & Money ~ 12 min read
16 FAQ
Updated 2026-08-27
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If you bought a qualifying home in Canada in 2025 and meet the CRA's first-time home buyer rules, you can claim up to $10,000 as the federal Home Buyers' Amount on line 31270 of your 2025 income tax and benefit return filed in 2026. Generally, neither you nor your spouse or common-law partner can have lived in another home that either of you owned in 2025 or in any of the four preceding years. The home must be registered in your name or your spouse's or common-law partner's name, be located in Canada, and you must intend to occupy it as your principal place of residence within one year after acquisition. If several eligible people bought the same home, they can split the $10,000 amount, but their combined claims cannot exceed $10,000. Do not send supporting documents with your return; keep them in case the CRA asks for them.
What you need
- You or your spouse or common-law partner must have acquired a qualifying home.
- The qualifying home must be located in Canada and registered in your name or your spouse's or common-law partner's name under the applicable land registration system.
- Unless the disability exception applies, you must meet the CRA's first-time home buyer test: 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.
- You must intend that you, or a related person with a disability when that exception applies, will occupy the qualifying home as a principal place of residence no later than one year after it is acquired.
- Claim the amount on line 31270 of your income tax and benefit return for the year the qualifying home was acquired.
- If more than one eligible person claims for the same home, the total claimed by everyone cannot exceed $10,000 for a home acquired in 2025.
- Keep supporting documents in your records. The CRA says not to send supporting documents when you file unless it later asks to see them.
Eligibility
You can generally claim the federal Home Buyers' Amount for 2025 if you or your spouse or common-law partner acquired a qualifying home and you meet the first-time home buyer condition.
For this credit, you are generally considered a first-time home buyer if you did not live in another home, either in Canada or outside Canada, that you or your spouse or common-law partner owned in 2025 or in any of the four preceding calendar years.
A qualifying home must be located in Canada and registered in your name or your spouse's or common-law partner's name under the applicable land registration system. It may be an existing home or a home under construction.
You must intend to occupy the home as your principal place of residence no later than one year after acquiring it.
You do not have to satisfy the first-time home buyer condition if you are eligible for the Disability Tax Credit for the year the home was acquired, or if you acquired the home for the benefit of a related person who is eligible for the Disability Tax Credit. In that situation, 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, and the applicable occupancy requirement must be met.
How to do it
- Confirm that the property is a qualifying home located in Canada and registered in your name or your spouse's or common-law partner's name.
- Apply the first-time home buyer test. Check whether you lived in another home owned by you or your spouse or common-law partner during 2025 or any of the four preceding years.
- Confirm that you intend to occupy the new home as your principal place of residence no later than one year after acquiring it. If the disability exception applies, confirm that the related person with a disability will occupy it within that period.
- Determine whether anyone else is eligible to claim the Home Buyers' Amount for the same property.
- If you are the only eligible claimant, enter up to $10,000 on line 31270 of your 2025 income tax and benefit return.
- If two or more eligible people are claiming for the same home, decide how to divide the amount. Make sure the combined claims do not exceed $10,000.
- File your 2025 return electronically using NETFILE-certified tax software if eligible, through an authorized EFILE provider, or by another CRA-accepted filing method.
- Do not send supporting documents with the return. Keep them in case the CRA requests evidence later.
- Review your notice of assessment after the CRA processes the return and respond if the CRA asks for additional information.
How much can you claim for the Home Buyers' Amount in 2026?
If you acquired a qualifying home in 2025, you can claim up to $10,000 on line 31270 of the 2025 federal income tax and benefit return filed in 2026, provided you meet the eligibility rules.
The Home Buyers' Amount is a non-refundable federal tax credit. It reduces federal income tax that you may otherwise owe. It is not a cash grant and does not create a refund solely because the credit is larger than your federal tax payable.
Who qualifies as a first-time home buyer for line 31270?
For the Home Buyers' Amount, the CRA generally treats you as a first-time home buyer if you did not live in another home that you or your spouse or common-law partner owned in the year you acquired the new home or in any of the four preceding years.
The test applies to homes located inside or outside Canada. This means that previously owning and living in a home in another country can affect your eligibility.
What years are checked if you bought your home in 2025?
If the qualifying home was acquired in 2025, the CRA test looks at whether you lived in another home owned by you or your spouse or common-law partner during 2025 or any of the four preceding years.
The rule is based on both ownership and living in the other home. Follow the CRA's specific first-time home buyer definition rather than assuming that any previous ownership automatically disqualifies you.
What counts as a qualifying home?
The CRA requires a qualifying home to meet both of these 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 property or a home under construction.
Types of homes that can qualify
The CRA lists the following examples:
- 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 can also qualify if the share gives you ownership and an equity interest in a housing unit located in Canada. A share that gives you only a right to tenancy does not qualify.
Do you have to move into the home?
Yes, an occupancy intention is required. You must intend to occupy the qualifying home as your principal place of residence no later than one year after it is acquired.
If you bought the home for the benefit of a related person with a disability under the disability exception, you must intend that the related person occupy the home as their principal place of residence within the same one-year period.
Can you claim the credit if your spouse previously owned a home?
Your spouse's or common-law partner's housing history can affect the first-time home buyer test. The CRA rule asks whether you lived in another home owned by you or your spouse or common-law partner during the year of acquisition or any of the four preceding years.
If only one spouse or common-law partner satisfies all of the eligibility conditions, the CRA states that only the spouse or partner who qualifies can claim the full Home Buyers' Amount. The amount cannot be split between spouses or common-law partners unless both are eligible.
Can two people claim the Home Buyers' Amount for the same home?
Yes. If more than one person is eligible in relation to the acquisition of the same qualifying home, the credit amount can be divided among them.
This can include eligible spouses or common-law partners and other eligible people who jointly acquired the home.
For a qualifying home acquired in 2025, the combined amount claimed by everyone for that home cannot exceed $10,000.
Example of splitting the $10,000 claim
If two eligible buyers jointly acquired the same qualifying home, they could divide the $10,000 amount between their tax returns. The exact split can vary, but the combined line 31270 claims cannot be more than $10,000.
Can you claim the Home Buyers' Amount if you have a disability?
The CRA provides an exception to the normal first-time home buyer requirement for certain people with disabilities.
You do not have to qualify as a first-time home buyer if:
- you are eligible for the Disability Tax Credit for the year in which the home was acquired; or
- 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 enable the person with the disability to live in a home that is more accessible or better suited to their needs.
For the Home Buyers' Amount, the CRA treats a person as a person with a disability when it has approved Form T2201, Disability Tax Credit Certificate, for the year in which the home was acquired.
Where do you claim the first-time home buyer tax credit?
Claim the federal Home Buyers' Amount on line 31270 of your income tax and benefit return for the year you acquired the qualifying home.
For a home acquired in 2025, the claim belongs on your 2025 tax return, even if you file that return in 2026.
If you are not splitting the amount with another eligible person, enter up to $10,000 on line 31270.
Can you claim the Home Buyers' Amount online?
Yes. The credit is claimed as part of your personal income tax return rather than through a separate application.
If you are eligible to use NETFILE, you can prepare your return with CRA-certified tax software and send it electronically to the CRA. NETFILE is available in 2026 for electronically transmitting eligible 2025 personal income tax returns.
You can also have an authorized tax preparer submit an eligible return electronically through EFILE or use a paper return when necessary.
What documents do you need for the Home Buyers' Amount?
The CRA does not instruct taxpayers to send supporting documents with the initial line 31270 claim.
Keep your supporting documents in your records in case the CRA asks to see them later. Your records should be sufficient to support the facts on which your eligibility and claim are based.
Do not attach documents to the return unless the CRA specifically instructs you to provide them.
How long does the Home Buyers' Amount take to process?
There is no separate Home Buyers' Amount application or separate published processing period. The CRA assesses line 31270 as part of your T1 income tax return.
For 2026-2027, the CRA's service standard for an on-time digital individual income tax return is to issue the notice of assessment within 2 weeks of receiving the return.
For an on-time paper individual income tax return, the CRA's service standard is 12 weeks.
These standards do not apply to every situation. A return can take longer if the CRA requires more information, performs an additional review, or the return falls into one of the categories excluded from the service standard.
How much does it cost to claim?
There is no separate CRA application fee for claiming the Home Buyers' Amount on your tax return.
You may incur a separate cost if you choose paid tax preparation software or hire a tax professional.
Is the Home Buyers' Amount the same as the Home Buyers' Plan?
No. The Home Buyers' Amount on line 31270 is a federal non-refundable tax credit.
The Home Buyers' Plan is a separate program involving eligible withdrawals from registered retirement savings plans to buy or build a qualifying home. Its eligibility, withdrawal and repayment rules are separate from the line 31270 credit.
Using or not using the Home Buyers' Plan does not replace the need to determine your eligibility for the Home Buyers' Amount under the line 31270 rules.
Is this the same as an FHSA?
No. A First Home Savings Account is a separate registered savings arrangement. Opening, contributing to or making a qualifying withdrawal from an FHSA involves different rules from claiming the Home Buyers' Amount.
The Home Buyers' Amount is claimed directly on your tax return after a qualifying acquisition.
Is the Home Buyers' Amount the same as the first-time home buyers' GST/HST rebate?
No. The federal Home Buyers' Amount on line 31270 and the first-time home buyers' GST/HST rebate are separate tax measures with different eligibility rules.
The Home Buyers' Amount can apply to qualifying homes described by the CRA, including existing homes. The GST/HST rebate rules address GST or the federal part of HST in qualifying new-housing situations and should be reviewed separately.
What if you forgot to claim line 31270?
If you already filed your return and later realize that you were eligible for the Home Buyers' Amount, do not file a second tax return for the same year.
The CRA allows taxpayers to request changes to an assessed return. Eligible taxpayers can use the CRA's online Change my return service or ReFILE through compatible tax software. A paper adjustment can also be requested using the CRA's tax-return adjustment process.
In 2026, the CRA states that most online requests to change a tax return are processed within about 2 weeks, although additional review can make the process longer.
Common reasons a line 31270 claim may not qualify
- The property is not located in Canada.
- The property is not registered in your name or your spouse's or common-law partner's name as required.
- You do not satisfy the first-time home buyer test and the disability exception does not apply.
- You do not intend to occupy the home as a principal place of residence within one year of acquisition.
- A co-operative housing share gives only a right to tenancy rather than the required ownership and equity interest.
- The total amount claimed by all eligible people for the same 2025 acquisition exceeds $10,000.
Home Buyers' Amount checklist for a 2025 home purchase
- Confirm that you or your spouse or common-law partner acquired the home.
- Confirm that the home is in Canada and properly registered.
- Check whether you lived in another home owned by you or your spouse or common-law partner during 2025 or the previous four years.
- Confirm that you intend to occupy the new property as a principal residence within one year.
- Check whether a disability-related exception applies if you do not meet the normal first-time buyer test.
- Determine whether another eligible buyer will share the claim.
- Keep the total line 31270 claims for the same home at or below $10,000.
- Enter your allowable amount on line 31270 of the 2025 return.
- Keep supporting documents rather than sending them with the return.
- Review your CRA notice of assessment after filing.
Frequently asked questions
How much is the Home Buyers' Amount for a home bought in 2025?
You can claim up to $10,000 on line 31270 of your 2025 federal income tax and benefit return if you meet the CRA's eligibility rules.
What is the first-time home buyer rule for the CRA Home Buyers' Amount?
Generally, you must not have lived in another home inside or outside Canada that you or your spouse or common-law partner owned in the year you acquired the qualifying home or in any of the four preceding years.
Where do I claim the first-time home buyer tax credit in Canada?
Claim the federal Home Buyers' Amount on line 31270 of your income tax and benefit return for the year in which you acquired the qualifying home.
What types of homes qualify for the Home Buyers' Amount?
Qualifying homes can include single-family houses, semi-detached houses, townhouses, mobile homes, condominium units and apartments in duplexes, triplexes, fourplexes or apartment buildings. Certain co-operative housing shares can also qualify if they provide ownership and an equity interest rather than only a right to tenancy.
Does the home have to be in Canada?
Yes. A qualifying home for line 31270 must be located in Canada and registered in your name or your spouse's or common-law partner's name under the applicable land registration system.
How soon do I have to move into the home?
You must intend to occupy the qualifying home as your principal place of residence no later than one year after it is acquired. The same one-year occupancy rule applies to the related person with a disability when the disability exception is used.
Can my spouse and I both claim the Home Buyers' Amount?
If both of you are eligible, you may split the credit. For a home acquired in 2025, the total claimed by all eligible people for the same property cannot exceed $10,000. If only one spouse or common-law partner qualifies, only that person can claim the amount.
Can joint owners who are not spouses split the Home Buyers' Amount?
Yes. Other eligible people who jointly acquired the same qualifying home may split the amount, but all claims combined cannot exceed the maximum for the year.
Can I claim the Home Buyers' Amount if I previously owned a home?
Possibly. The CRA's normal test focuses on whether you lived in another home owned by you or your spouse or common-law partner during the year of acquisition or the four preceding years. A separate exception also exists for qualifying Disability Tax Credit situations.
Can a person with a disability claim the Home Buyers' Amount without being a first-time buyer?
Yes, in qualifying circumstances. You do not have to meet the first-time home buyer condition if you are eligible for the Disability Tax Credit for the acquisition year or you acquired the home for a related person who is eligible for the DTC, provided the purchase is intended to allow the person with the disability to live in a more accessible or better-suited home.
Do I need to send documents with my tax return?
No. The CRA says not to send supporting documents when filing the Home Buyers' Amount claim. Keep them in case the CRA asks to see them later.
Can I claim the Home Buyers' Amount online?
Yes. The amount is claimed as part of your tax return. If eligible, you can file the return electronically using CRA-certified tax software and NETFILE or through an authorized EFILE provider.
How long does the Home Buyers' Amount take to process?
It has no separate processing period. For an on-time digital T1 return, the CRA's 2026-2027 service standard is 2 weeks for issuing the notice of assessment. For an on-time paper T1 return, the standard is 12 weeks. Additional review may take longer.
Is the Home Buyers' Amount the same as the RRSP Home Buyers' Plan?
No. The Home Buyers' Amount is a non-refundable federal tax credit claimed on line 31270. The Home Buyers' Plan is a separate program involving eligible RRSP withdrawals and repayment rules.
Is the Home Buyers' Amount the same as an FHSA?
No. A First Home Savings Account is a separate registered savings arrangement. The Home Buyers' Amount is a federal tax credit claimed on your income tax return after acquiring a qualifying home.
What if I forgot to claim the Home Buyers' Amount?
If your return has already been assessed, request a change rather than filing a second return. Eligible taxpayers can use Change my return in their CRA account or ReFILE through compatible tax software, or use the CRA's paper adjustment process.
Official sources
Line 31270 - Home buyers' amountDisability-Related Information 2025Federal income tax and benefit information for 2025NETFILE - Tax software for filing personal taxesSending a tax returnCRA Service Standards 2026-2027Making changes to your tax return in 2026Report on Federal Tax Expenditures 2026 - First-Time Home Buyers' Tax CreditRelated procedures
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