  Home buyers' amount |
Use the keyword Home-Buyers-Amt if you qualify for the home buyers' amount for a purchase of a qualifying home made after January 27, 2009, (closing after this date) if both of the following apply: - you or your spouse or common-law partner acquired a qualifying home; and
- neither you nor your spouse or common-law partner, if applicable, have owned and lived in another home either in the year of purchase or any of the four preceding years (first-time home buyer).
Note
You do not have to be a first-time home buyer if you are eligible for the disability amount or if you buy the home for the benefit of a related person who is eligible for the disability amount. However, the purchase must be made to allow the person eligible for the disability amount to live in a home that is more accessible or better suited to the needs of that person.
The claim can be split between you and your spouse or common-law partner, but the combined total cannot exceed $10,000.
To split this amount between a family head and a spouse, use the keyword Optimize with the option "T1 - Home buyers' amount (F31270)" in the data entry of the initial person claiming this credit with the appropriate option with the subsequent keyword Control.op :
- Family head to claim all: to allow the family head to claim the entire credit.
- Spouse to claim all: to allow the spouse to claim the entire credit.
- Claim specified amount: to override DT Max's default calculation.
When more than one individual is entitled to the amount (for example, when two people jointly buy a home), the total of all amounts claimed cannot exceed $10,000.
The following options are applicable for the keyword Home-Buyers-Amt.
 See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 31270 - Home buyers' amount
 See the CRA's general income tax guide:
Line 32400 - Tuition amount transferred from a child or grandchild
Select how you want to claim the home buyers' amount on line 31270
The following options are applicable for the keyword Claim-Federal.
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 31270 - Home buyers' amount
See the CRA's general income tax guide:
Line 32400 - Tuition amount transferred from a child or grandchild
Use the keyword Share-Claim.fed to enter the portion of the home buyers' amount for the purchase of a qualifying home (not exceeding $10,000) that will be claimed by the taxpayer and/or his spouse, if applicable.
The amount claimed by each spouse will automatically be carried to line 31270 of their respective return.
The following options are applicable for the keyword Share-Claim.fed.
If the home was jointly purchased by more than one owner (OTHER THAN THE SPOUSE), enter your portion of the home buyers' amount for the purchase of a qualifying home (not exceeding $10,000).
Select how you want to claim the home buyers' amount on line 58357 of SK428
The following options are applicable for the keyword Claim-Saskatchewan.
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 31270 - Home buyers' amount
See the CRA's general income tax guide:
Line 32400 - Tuition amount transferred from a child or grandchild
Use the keyword Share-Claim.sk to enter the portion of the home buyers' amount for the purchase of a qualifying home (not exceeding $10,000) that will be claimed by the taxpayer and/or his spouse, if applicable.
The amount claimed by each spouse will automatically be carried to line 58357 of their respective SK428 form.
The following options are applicable for the keyword Share-Claim.sk.
If the home was jointly purchased by more than one owner (OTHER THAN THE SPOUSE), enter your portion of the home buyers' amount for the purchase of a qualifying home (not exceeding $10,000).
Eligible to the Quebec first-time home buyers' tax credit (TP-752.HA)?
Qualifying home
A qualifying home in respect of an individual will be a housing unit located in Québec that is acquired at a particular time after December 31, 2017 by: - the individual or the individual's spouse, where the individual intends to inhabit the home as a principal place of residence not later than one year after the particular time and it is the individual's first housing unit;
- the individual, where the individual intends that the home be inhabited by a specified disabled person, in respect of the individual, as a principal place of residence not later than one year after the particular time, and the purpose of the acquisition of the housing unit by the individual is to enable the specified disabled person to live in:
- a home that is more accessible by the specified disabled person or in which the specified disabled person is more mobile or functional, or
- an environment better suited to the specified disabled person's personal needs and care.
An individual will be considered to have acquired a qualifying home the first day on which the individual's right in the housing unit is published in the land register and the housing unit is habitable.
In addition, a qualifying home may consist of, if the other conditions are otherwise met, a share of the capital stock of a housing cooperative, the holder of which is entitled to possession of a housing unit located in Québec. In such a case, the reference to a housing unit for the purposes of the tax credit will mean the housing unit in relation to which the right of the individual or the individual's spouse was published in the land register.
First housing unit of an individual
A housing unit will be a first housing unit of an individual if the following conditions are met: - the individual did not own, whether alone or jointly, a housing unit that was occupied by the individual in the period (hereinafter, « particular period ») that began at the beginning of the fourth preceding calendar year that ended before the acquisition of the housing unit and that ended on the day before the acquisition of the housing unit;
- the individual's spouse did not own, whether alone or jointly, in the particular period a housing unit inhabited by the individual during their marriage.
Specified disabled person
A specified disabled person, in respect of an individual, at a particular time will mean: - a person who is the individual or who is related to the individual at the particular time; and
- a person who is eligible for the tax credit for a severe and prolonged impairment in mental or physical functions for the taxation year that includes the particular time, or who would have been eligible for the tax credit if no individual had included, in the calculation of the non-refundable tax credit for medical expenses for the year, an amount in respect of remuneration for an attendant or care in a nursing home in respect of the person, or a person in respect of whom the supplement for handicapped children is paid for the month that includes the particular time.
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 31270 - Home buyers' amount
See the CRA's general income tax guide:
Line 32400 - Tuition amount transferred from a child or grandchild
Select how you want to claim the home buyers' amount on line 396 of the Quebec tax return.
The following options are applicable for the keyword Claim-Quebec.
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 31270 - Home buyers' amount
See the CRA's general income tax guide:
Line 32400 - Tuition amount transferred from a child or grandchild
Use the keyword Share-Claim.qc to enter the portion of the home buyers' amount for the purchase of a qualifying home (not exceeding $375) that will be claimed by the taxpayer and/or his spouse, if applicable.
The amount claimed by each spouse will automatically be carried to line 396 of their respective Quebec tax return.
The following options are applicable for the keyword Share-Claim.qc.
If the home was jointly purchased by more than one owner (OTHER THAN THE SPOUSE), enter your portion of the home buyers' amount for the purchase of a qualifying home (not exceeding $1,500).
Select the qualifying home in respect of the first-time home buyers' tax credit (TP-752.HA)
Qualifying home
A qualifying home in respect of an individual will be a housing unit located in Québec that is acquired at a particular time after December 31, 2017 by: - the individual or the individual's spouse, where the individual intends to inhabit the home as a principal place of residence not later than one year after the particular time and it is the individual's first housing unit;
- the individual, where the individual intends that the home be inhabited by a specified disabled person, in respect of the individual, as a principal place of residence not later than one year after the particular time, and the purpose of the acquisition of the housing unit by the individual is to enable the specified disabled person to live in:
- a home that is more accessible by the specified disabled person or in which the specified disabled person is more mobile or functional, or
- an environment better suited to the specified disabled person's personal needs and care.
The following options are applicable for the keyword Qualifying-home.
Last name of the disabled person
First name of the disabled person
Social insurance number (SIN) of the disabled person
Select the address to use.
The following options are applicable for the keyword Home-address.
Use Street.ha to enter the address of the qualifying home.
If no address is entered, DT Max will use the client's home address.
Specify the suite number of the qualifying home.
Use City.ha to enter the name of the city of the qualifying home.
Use PostCode.ha to enter the postal code of the qualifying home.
Registration number or identification number that appears on your municipal tax account.
Home acquisition date.
Use the keyword Co-Owner-Lname.ha to enter the co-owner's last name.
Use the keyword Co-OwnerFirst.ha to enter the co-owner's first name.
Use the keyword Co-Owner-SIN.ha to enter the co-owner's social insurance number.
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Claim-Federal 
Share-Claim.fed 
Eligible-Quebec