Home Buyers' Tax Credit
You may be entitled to this tax credit if you were resident in Quebec on December 31, 2019 (or on the day in 2019 you ceased to be resident in Canada), and, in 2019, either:
- you or your spouse bought a qualifying home for the first time and you intend to make it your principal residence (note that you are considered to have bought a home for the first time if, in 2019 or the previous four years, you did not live in another home that you or your spouse owned); or
- you bought a qualifying home and intend to make it the principal residence of a disabled person who is related to you. The residence must either:
- be more accessible for the disabled person or set up to help the person be more mobile or functional, or
- provide an environment better suited to the person's personal needs and care.