Canada home buyers' amount: eligibility and claim limit
The home buyers' amount is a non-refundable federal tax credit with qualifying-home and first-time-buyer conditions, plus disability exceptions.
On this page
- Published tax year
- 2025: up to $10,000 for a qualifying home.CRA, home buyers' amount claim limit
- First-time-buyer condition
- No residence in another owned home in the acquisition year or four preceding years, subject to disability exceptions.CRA, home buyers' amount eligibility
- Occupation intention
- Principal residence no later than one year after acquisition.CRA, home buyers' amount eligibility
The published amount is for tax year 2025
CRA's page identifies tax year 2025, which is the latest published tax year, and states that up to $10,000 can be claimed for a qualifying home purchased in 2025. The home buyers' amount is non-refundable: it reduces federal tax owed but gives no refund when no tax is payable. CRA, home buyers' amount claim limit (opens in a new tab).
Qualifying home and buyer
A qualifying home must be in Canada and registered in the buyer's or their spouse's or common-law partner's name. Generally, the buyer must not have lived in another home they or their partner owned, inside or outside Canada, in the acquisition year or any of the four preceding years. CRA, home buyers' amount eligibility (opens in a new tab).
The first-time-buyer condition does not apply where the buyer qualifies for the disability tax credit or acquires the home for a related person who qualifies. The purchase must allow that person to live in a more accessible or suitable home. There must be an intention to occupy it as a principal residence within one year. CRA, disability exception and occupancy (opens in a new tab).
Sharing the claim
Eligible joint buyers can divide the claim, but their total for the same home cannot exceed the year's maximum. Spouses or common-law partners can split it only when both qualify. CRA, splitting the home buyers' amount (opens in a new tab).
Scope of this explanation
This is general information about Canada, not personal tax or financial advice. This page does not calculate tax savings or cover provincial credits, rebates or the Home Buyers' Plan. The government does not endorse this website.