Persons with disabilities
You do not have to be a first-time home buyer if:
- you are eligible for the disability tax credit; or
- 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 the needs of that person. For the purposes of the home buyers' amount, a person with a disability is a person who is eligible for a disability tax credit for the year in which the home is acquired, or a person who would be entitled to claim the disability amount if they did not claim costs for attendant care or care in a nursing home on lines 330 or 331.
You must intend to occupy the home or you must intend that the related person with a disability occupies the home as a principal place of residence no later than one year after it is acquired.
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