When people talk about "the first-time home buyer tax credit," they usually picture a single credit. In fact, a first-time buyer in Quebec can claim two non-refundable credits (one federal, one Quebec), on top of Quebec's new refundable credit tied to the welcome tax and, for a new home, a GST rebate. Here's what each one is worth and where to claim it.
The federal credit: the home buyers' amount
The federal credit is calculated on an amount of $10,000, multiplied by the lowest federal tax rate. In 2026, that rate is 14%, which gives a credit of $1,400. From 2022 to 2024, the rate was 15% and the credit was worth $1,500; 2025 is a transition year between the two.
For a Quebec resident, the real value is closer to $1,169: Quebecers get an abatement that reduces their federal tax, which lowers the value of federal non-refundable credits by the same proportion.
You claim it on your federal tax return for the year of the purchase, on line 31270.
Who qualifies?
- You or your spouse bought a qualifying home that you intend to live in as your principal residence.
- You're a first-time buyer: neither you nor your current spouse lived, as your principal residence, in a home owned by either of you, in the current year or the previous 4 calendar years.
- There's an exception for a home bought by or for the benefit of a person with a disability; check the conditions with the CRA.
Buying as a couple: the credit is shared
If you and your spouse are both eligible, you can split the credit however you like, as long as the total doesn't exceed the maximum. It isn't doubled because there are two of you. In practice, it's often more useful for the partner who pays enough tax to use it in full to claim it.
Quebec's tax credit for first-time home buyers
Quebec offers its own non-refundable credit: $10,000 × 14%, or $1,400. You claim it on your Quebec income tax return. Like the federal credit, it reduces the tax you owe, but it doesn't generate a refund if your tax is already at zero.
First-time buyer credits compared
| Credit | Level | Refundable? | Maximum value | Where to claim it |
|---|---|---|---|---|
| Home buyers' amount | Federal | No | $1,400 (≈ $1,169 in Quebec) | Federal return, line 31270 |
| Tax credit for first-time home buyers | Quebec | No | $1,400 | Quebec return |
| Access-to-property tax credit (welcome tax) | Quebec | Yes | $5,875 | Form TP-752.HA, or advance payment |
| GST rebate, new home | Federal | Tax rebate | $50,000 | In Quebec: form FP-2190.APH (Revenu Québec) |
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 real value of the federal credit.
Not to be confused with: the refundable access-to-property credit
Since January 1, 2026, Quebec has offered a refundable tax credit that reimburses part of the welcome tax you paid, up to $5,875. Unlike the two credits above, you get it even if you don't pay any tax, and it can be paid in advance. It replaces the City of Montreal's program, which ended on July 7, 2026. See how the welcome tax rebate is calculated and who qualifies.
The GST rebate for a new home
If you buy a new home, the federal government refunds first-time buyers 100% of the GST, up to $50,000, if the price doesn't exceed $1,000,000. Between $1,000,000 and $1,500,000, the rebate gradually drops to zero.
- Agreement signed after March 19, 2025 and before 2031.
- Be 18 or older, a Canadian citizen or permanent resident, and a first-time buyer (4-year test).
- Home bought from a builder, self-built, or a share in a co-op.
- In Quebec, you apply with Revenu Québec's form FP-2190.APH.
Two important limits: there is no equivalent for the QST, and the rebate does not apply to a resale home.
To see every program side by side by buyer profile, check our table of first-time home buyer programs. To find out how the credits apply to your own return, check with an accountant.
Official sources: Revenu Québec — access-to-property tax credit (in French).
Frequently asked questions
How much is the first-time home buyer tax credit worth?
Federally, $1,400 in 2026, or about $1,169 for a Quebec resident. Quebec also offers a non-refundable credit of $1,400.
Is the first-time home buyer tax credit refundable?
No, the federal credit and the Quebec credit are non-refundable: they reduce the tax you owe. Quebec's access-to-property tax credit, however, is refundable.
Can a couple claim the first-time home buyer tax credit twice?
No. If both spouses are eligible, they can split the federal credit, but the total claimed can't exceed the maximum.
