Line 31270 – Home buyers' amount: Persons with disabilities
You do not have to be a first-time home buyer if either of the following applies to you:
- you are eligible for the disability tax credit
- you acquired the home for the benefit of a related person who is eligible for the disability tax credit
The purchase must be made to allow the person with the disability to live in a home that is more accessible or better suited to their needs. For the purposes of the home buyers' amount, a person with a disability is a person who is eligible for the disability tax credit for the year in which the home is acquired.
You must intend to occupy the home, or you must intend that the related person with a disability occupy the home, as a principal place of residence no later than one year after it is acquired.
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