Line 31270 – Home buyers' amount

Note: Line 31270 was line 369 before tax year 2019.

You can claim $5,000 for the purchase of a qualifying home in the year if both of the following apply:

• you or your spouse or common-law partner acquired a qualifying home
• you did not live in another home owned by you or your spouse or common-law partner in the year of acquisition or in any of the four preceding years (first-time home buyer)

Topics

• Qualifying home
  Find out if your home qualifies.
• Persons with disabilities
  You do not have to be a first-time home buyer.
• Completing your tax return
  How to claim the home buyers' amount.

Forms and publications

• Income Tax Package – Guide, Returns, Schedules
• Form T2201, Disability Tax Credit Certificate

Related topics

• Line 31600 – Disability amount (for self)
• Homeowners