There isn't one single first-time home buyer incentive in Quebec. Instead, several programs stack: two tax-sheltered savings accounts, federal and Quebec tax credits, and a GST rebate for new homes. Several of them changed in 2026. This page sums it all up, program by program.
Summary table of first-time home buyer programs
Each row links to the detailed page for that program.
| Program | Who it's for | What you get | New or resale | How to get it | Checked on |
|---|---|---|---|---|---|
| FHSA (federal) | First-time buyers: no principal residence owned by you or your current spouse this year or in the previous 4 calendar years | Tax-deductible contributions of $8,000 a year (up to $40,000 lifetime); a qualifying withdrawal is tax-free and never repaid | Both | Open an account at a financial institution; form RC725 when you withdraw | October 9, 2026 |
| Home Buyers' Plan (HBP) (federal) | First-time buyers who have RRSPs | RRSP withdrawal of up to $60,000 per person, with no immediate tax, repaid over 15 years | Both | Form T1036, given to your financial institution | October 9, 2026 |
| Federal home buyers' amount | First-time buyers (4-year test), with an exception for persons with disabilities | Non-refundable credit of $1,400 (about $1,169 for a Quebec resident) | Both | Federal income tax return, line 31270 | October 9, 2026 |
| Tax credit for first-time home buyers (Quebec) | First-time buyers | Non-refundable credit of $1,400 | Both | Quebec income tax return | October 9, 2026 |
| Refundable access-to-property tax credit (Quebec) | First-time buyers living in Quebec on December 31, home acquired on or after January 1, 2026 | Reimburses the welcome tax you paid, up to $5,875 | Both | Form TP-752.HA with your Quebec return, or an advance payment requested by December 1, 2026 | October 9, 2026 |
| First-time buyer GST rebate (federal) | First-time buyers aged 18 or older, Canadian citizens or permanent residents | Up to $50,000 of GST refunded (in full up to a price of $1,000,000, then reduced to zero at $1,500,000) | New only | In Quebec: form FP-2190.APH (Revenu Québec) | October 9, 2026 |
| Home purchase assistance program (City of Montreal — Programme d'appui à l'acquisition résidentielle) | — | No new applications accepted; replaced by the Quebec credit above | — | Ended July 7, 2026 | October 9, 2026 |
The "Checked on" column shows the date we last verified the amounts with the CRA, Revenu Québec and the City of Montreal. Limits are often revised in January: always confirm with the relevant body before relying on an amount.
Which program fits your profile?
The programs aren't mutually exclusive: most first-time buyers combine several. Here are the ones to look at first.
| Your situation | Look at first | Good to know |
|---|---|---|
| You're buying alone | FHSA, HBP, tax credits | If you're eligible, each credit goes entirely to you. |
| You're buying as a couple | An FHSA and the HBP for each of you | The HBP is per person: up to $120,000 for two eligible buyers. The federal credit can be split as long as the total doesn't exceed the maximum; the access-to-property credit is split according to each owner's share. |
| Buying new (from a builder or self-built) | The GST rebate, on top of the other programs | There is no equivalent for the QST. |
| Buying an existing home (resale) | FHSA, HBP, tax credits, access-to-property credit | The GST rebate doesn't apply to resale homes. |
| Buying in Montreal | Access-to-property credit (Quebec) | The City's program has ended. With Montreal's higher brackets, the tax quickly passes the point where the credit maxes out: on a $700,000 tax base, the tax is $9,349 and the credit reaches $5,875. |
| Buying elsewhere in Quebec | Access-to-property credit (Quebec) | The same credit applies everywhere in Quebec; only the welcome tax varies by municipality. |
| You already have RRSPs | HBP, combined with the FHSA | Both can be used for the same home. Watch out for the 90-day rule on recent contributions. |
| You don't have RRSPs | FHSA | Deductible contributions and a tax-free withdrawal, with nothing to repay. Contribution room only builds up once the account is open. |
To see how the two accounts add up in a single down payment, read our page on combining the FHSA and the HBP, then check the minimum required for your target price with the down payment calculator.
What changed in 2026
- Montreal's program has ended. The City stopped accepting new applications on July 7, 2026. Applications received before that date will be processed by the end of 2026. If you read somewhere that "Accès Famille" or a municipal program refunds your welcome tax, that information is out of date.
- A new refundable Quebec credit. It reimburses 100% of the first $5,000 of welcome tax paid, plus 25% of the next $3,500. See the calculation and the conditions.
- The federal credit is now $1,400. It's calculated at the lowest federal tax rate, which is 14% in 2026.
- GST rebate on new homes. It covers agreements signed after March 19, 2025 and before 2031.
How much can it all add up to?
Tax credits don't pay your down payment: they come after the purchase, when you file your tax return (or earlier, with the advance payment of the Quebec credit). According to Finances Québec, total tax assistance for a first purchase in Quebec can reach $8,444 when you add up the refundable credit, the Quebec credit and the federal credit.
The FHSA and the HBP, on the other hand, are used before the purchase. At most, the FHSA accepts $16,000 of contributions in a single year if you carried forward unused room. That's why opening it early makes a real difference.
For specific tax questions, check with an accountant or a financial planner.
Official sources: CRA — First Home Savings Account, Revenu Québec — access-to-property tax credit (in French), City of Montreal — home purchase assistance program (in French).
Frequently asked questions
Is there a first-time home buyer grant in Quebec?
There's no single grant, but several programs: the FHSA and the HBP for your down payment, federal and Quebec tax credits, the refundable access-to-property tax credit (up to $5,875) and, for a new home, a GST rebate.
Does Montreal's first-time home buyer program still exist?
No. The City of Montreal's home purchase assistance program (Programme d'appui à l'acquisition résidentielle) has not accepted new applications since July 7, 2026. It has been replaced by the Quebec government's refundable access-to-property tax credit.
Can you use the FHSA and the HBP together?
Yes. The FHSA and the HBP can both be used to buy the same home, and each eligible spouse can use their own.
