Qualifying home – Tax credit for access to homeownership
A housing unit in Québec for which either of the following conditions is met:
- You or your spouse acquired it in 2026 with the intention of using it as your principal place of residence no later than one year following the acquisition date, and it is your first home.
- You acquired it in 2026 with the intention of making it the principal place of residence of a disabled person no later than one year after the acquisition date, and the main reason for acquiring the home is so the person can live:
- in a home that is more accessible for the disabled person or arranged such that they are more mobile or functional; or
- in an environment that is better suited to the disabled person's personal needs or care.
Note
“Housing unit” means an individual house that is detached, semi-detached or a row house, a manufactured home, a mobile home, an apartment in an immovable under divided co-ownership (condominium) or an apartment in a multiple-unit residential complex.
It also includes the following:
- a share of the capital stock of a cooperative housing corporation that entitles you to own a residential unit, if you are claiming the home buyers' tax credit
- a duplex or triplex, if you are claiming the tax credit for access to homeownership
End of note