Home Buyers' Tax Credit
You may be entitled to this tax credit if you were resident in Quebec on December 31, 2018 (or on the day in 2018 you ceased to be resident in Canada), and, in 2018, 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 neither you nor your spouse owned another housing unit in which you lived in 2018 or the previous four years); or
- you bought a qualifying home and intend to make it the principal residence of someone related to you who has a disability. 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.