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First-Time Home Buyers

First-Time Home Buyers' Tax Credit (HBTC)

A non-refundable federal tax credit worth up to $1,500 for first-time buyers.

Who it's for

First-time buyersOntario / Canada

Official source

Government of Canada ↗Verify current details here

Last reviewed

2026Subject to change

Download — First-Time Home Buyers' Tax Credit (HBTC) Fact Sheet

Free quick-reference guide (PDF, courtesy of TRREB). Save or print for easy reference.

⬇ First-Time Home Buyers' Tax Credit (PDF)

Overview

The Home Buyers' Amount provides a 15% non-refundable tax credit on a $10,000 amount — up to $1,500 back — to help with closing costs when you buy your first qualifying home.

Eligibility

✓  You (or your spouse) bought a qualifying home
✓  Neither of you owned a home you lived in the prior 4 years
✓  You claim it on your tax return for the year of purchase

Benefits

★  Up to $1,500 reduction in federal tax
★  Easy to claim — line 31270 on your return
★  Also available to persons with disabilities buying an accessible home

How to Apply

→  Keep your purchase documents
→  Claim the Home Buyers' Amount (line 31270) on your tax return
Official program details — Government of Canada ↗

First-Time Home Buyers' Tax Credit (HBTC) — FAQs

Common questions about this program.

Is the credit refundable?

No — it reduces tax owing but is not paid out if you owe no tax.

Related Resources

All Government Programs → Free Home Evaluation → Buyer Resources → Mortgage Calculator → Land Transfer Tax Calculator → FHSA / RRSP / TFSA Guide →

Buying, selling, investing or leasing in Ontario?

Contact Tej Thakor, Broker of Record at Royal LePage Terra Realty, for professional real estate guidance across the GTA and surrounding areas — in English, Hindi & Gujarati.

This page is for general informational purposes only and is not legal, tax, or financial advice. Program details, eligibility, amounts, and deadlines change frequently — confirm current information with Government of Canada (linked above) and consult a qualified professional before relying on this information.
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