To be eligible for the tax credit for access to homeownership, you must have acquired a qualifying home in 2026, and all the eligibility requirements must be met.

Eligibility requirements

• You were resident in Québec on December 31, 2026.
• The qualifying home was acquired in 2026.
• The duties (often called the “welcome tax”) charged by a municipality on the transfer of the immovable considered a qualifying home have been paid in full.
• You are not exempt from income tax for 2026 because you worked for an international organization, the government of a foreign country or an office of a political subdivision of a foreign state.

File a claim

If you meet the conditions and want to claim the tax credit, see Claiming the Tax Credit for Access to Homeownership.