CRA First-Time Home Buyer's Tax Credit (HBTC) Guide | Line 31270 | NationRules
Home/Canada/Taxes/First Time Home Buyers Credit
Homeownership Credits

First-Time Home Buyer Tax Credit (HBTC)

How to claim the federal $10,000 credit on Line 31270 for a $1,500 direct income tax saving.

HBTC Eligibility checker

Input your home acquisition details to check your tax credit qualification:

Qualifying Homes & Splitting Rules

The CRA sets strict rules on what home types qualify and how the credit can be split:

  • Home Types: Single-family houses, semi-detached, townhouses, mobile homes, condominium units, and apartments inside Canada all qualify.
  • Joint Purchases: If you and a friend or sibling purchase a home together, you can split the $10,000 claim on your tax returns. However, the total combined claim for the property cannot exceed $10,000.
  • Disability Exception: The "first-time home buyer" requirement is **waived** if you qualify for the Disability Tax Credit (DTC) or if you bought the home for the benefit of a related disabled person. The purchase must be to allow the disabled person to live in a home that is more accessible.
Official Government References & Sources

This guide compiles official CRA home buyer tax credits and rules sourced directly from:
CRA First-time Home Buyers' Tax Credit: canada.ca/line-31270-home-buyers

HBTC Quick Facts
CRA Tax Return LineLine 31270
Max Claim Amount$10,000 CAD
Federal Tax Savings$1,500 CAD
DTC WaiverSupported