• You or your spouse acquired a qualifying home with the intention of using it as your principal place of residence no later than one year after the acquisition date.
• The home is your first home.

Check whether the home is considered your first home

If you or your spouse acquired the home with the intention of using it as your principal residence, both the following conditions must be met:

• You did not own or co-own a home that you lived in during the period from January 1, 2022, to the day before the new home was acquired.
• During the period from January 1, 2022, to the day before the new home was acquired, your spouse did not own or co-own a home that you lived in while they were your spouse.

• You acquired a qualifying home with the intention of making it a disabled person's principal place of residence no later than one year after the acquisition date.
• The disabled person can be you or someone related to you.

Check whether the person is considered a disabled person

A disabled person is a person who meets one of the following conditions:

• For 2025 or 2026, they are eligible for the amount for a severe and prolonged impairment in mental or physical functions or they would have been if no other person had included, in the amount for medical expenses (line 381 of the income tax return), remuneration paid to an attendant or fees paid for full-time residence in a nursing home for them.
• The Supplement for Handicapped Children (included in the Family Allowance paid out by Retraite Québec) was paid for them for the month in which the home was acquired.

This can be you or a person who was related to you when the home was acquired.