If you think you are eligible for the tax credit for access to homeownership, you can apply for an advance payment before filing your income tax return.

Eligibility requirements for the advance payment

To be eligible for an advance payment, you must meet all the following conditions:

• You are resident in Québec when you apply.
• You or your spouse paid the transfer duties on a qualifying home (if you are paying the duties in instalments, you cannot apply for an advance payment until the duties have been paid in full).
• You were not exempted from paying the transfer duties on your share in the qualifying home.
• The basis of imposition used to calculate the transfer duties does not exceed $1 million.
• You agree to receive the payment by direct deposit.
• You expect to be entitled to a tax credit of more than $1,000 for the year.

Amount of the advance payment

You do not have to calculate the advance payment. We will do it and send you a notice with the amount. However, you do have to provide the required information and make sure it is accurate. If your actual tax credit is less than your advance payment, you will have to repay the overpayment when you file your income tax return.

Deadline

You must apply by December 1, 2026. After that date, you can only claim the tax credit in your income tax return. To learn more, see Claiming the Tax credit for Access to Homeownership.

Applying for an advance payment

Only one person can apply for an advance payment for a single qualifying home.

Step 1: Decide how you will apply

You can apply for an advance payment in two ways:

• using the online services in My Account for individuals
• filing form TPZ-1029.AP-V, Advance Payment Application – Tax Credit for Access to Homeownership

Step 2: Provide the required information

You must provide the following information:

• your personal information and, if applicable, that of your spouse or the disabled person
• information about the home
• the amount of the transfer duties

Step 3: File your application

• If you are applying online, use the online services in My Account for individuals.
• Otherwise, mail the completed and signed TPZ-1029.AP-V form to the following address:

Revenu Québec
C. P. 7600, succursale Place-Desjardins
Montréal (Québec)  H5B 0A4

Supporting documents

Make sure to include the following documents:

• a photocopy of your transfer duties bill
• a Certificate Respecting an Impairment (TP-752.0.14-V), if applicable
• a Request for Direct Deposit (form LM-3-V), if you are using the form and you are not registered for direct deposit

Payment

You will receive a single advance payment. To receive it, you must be registered for direct deposit.

When filing your income tax return

For 2026, you will have to:

• complete form TP-752.HA-V, Home Buyers' Tax Credit
• enter the advance payment (shown on the RL-19 slip we send you) on line 441 of your return

Repaying the advance payment

If you do not meet the conditions for the tax credit or if your situation changes, you may have to repay the advance payment you received. If you receive an advance payment but are no longer resident in Québec on December 31, you will have to file an income tax return.