Home buyers’ amount

You can claim an amount of $5,000 for the purchase of a qualifying home acquired in 2013, if both of the following apply:

• you or your spouse or common-law partner acquired a qualifying home; and
• 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).

Qualifying home

A qualifying home must be registered in your and/or your spouse’s or common-law partner’s name in accordance with the applicable land registration system, and must be located in Canada. It includes existing homes and homes under construction.

The following are considered qualifying homes:

• single-family houses;
• semi-detached houses;
• townhouses;
• mobile homes;
• condominium units; and
• apartments in duplexes, triplexes, fourplexes, or apartment buildings.

Persons with disabilities

You do not have to be a first-time home buyer if:

• you are eligible for the disability amount; or
• you acquired the home for the benefit of a related person who is eligible for the disability amount.