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Canadian Disability and the First Home Buyers Tax Credit

Ian C. Langtree - Writer/Editor for Disabled World (DW)
Published: 2010/01/23 - Updated: 2023/11/20
Publication Type: Informative
Category Topic: Loans and Grants - Publications List

Page Content: Synopsis - Introduction - Main

Synopsis: Information on disability and the Canadian First Home Buyers Tax Credit (HBTC). For the purposes of the HBTC, a person with a disability is an individual who is eligible to claim the disability tax credit (DTC) or would be eligible to claim the DTC if costs for attendant care or care in a nursing home were not claimed for the medical expense tax credit.

Introduction

The HBTC is a non-refundable tax credit for certain homebuyers in Canada who acquire a qualifying home after January 27, 2009.

Main Content

How is the HBTC calculated?

The HBTC is calculated by multiplying the lowest personal income tax rate for the year (15% in 2009) by $5,000. For 2009, the credit will be $750. However, if the total of your non-refundable tax credits is more than your federal income tax, you will not receive a refund for the HBTC.

Who is Eligible for the HBTC

You will qualify for the HBTC if:

For the purposes of the HBTC, a person with a disability is an individual who is eligible to claim the disability tax credit (DTC) or would be eligible to claim the DTC if costs for attendant care or care in a nursing home were not claimed for the medical expense tax credit.

What is a Qualifying Home

A qualifying home is a housing unit located in Canada. This includes existing homes and those being constructed. Single-family homes, semi-detached homes, townhouses, mobile homes, condominium units, as well as apartments in duplexes, triplexes, fourplexes, and apartment buildings all qualify. A share in a co-operative housing corporation that entitles you to possess, and gives you an equity interest in, a housing unit located in Canada also qualifies. However, a share that only provides you with a right to tenancy in the housing unit does not qualify. As well, 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 buying it.

Things to Remember

The home must be registered in your or your spouse's or common-law partner's name in accordance with the applicable land registration system.

You do not have to submit documents supporting your purchase transaction with your income tax and benefit return. However, you have to make sure that this information is available if the Canada Revenue Agency asks for it.

Author Credentials: Ian is an Australian-born writer, editor, and advocate who currently resides in Montreal, Canada. He is the founder and Editor-in-Chief of Disabled World, a leading resource for news and information on disability issues. With a global perspective shaped by years of travel and lived experience, Ian is a committed proponent of the Social Model of Disability-a transformative framework developed by disabled activists in the 1970s that emphasizes dismantling societal barriers rather than focusing solely on individual impairments. His work reflects a deep commitment to disability rights, accessibility, and social inclusion. To learn more about Ian's background, expertise, and accomplishments, visit his full biography.

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Citing and References

Founded in 2004, Disabled World (DW) is a leading resource on disabilities, assistive technologies, and accessibility, supporting the disability community. Learn more on our About Us page.

Cite This Page: Disabled World. (2010, January 23 - Last revised: 2023, November 20). Canadian Disability and the First Home Buyers Tax Credit. Disabled World (DW). Retrieved July 12, 2025 from www.disabled-world.com/disability/finance/first-home-buyers.php

Permalink: <a href="https://www.disabled-world.com/disability/finance/first-home-buyers.php">Canadian Disability and the First Home Buyers Tax Credit</a>: Information on disability and the Canadian First Home Buyers Tax Credit (HBTC).

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