Did you buy a first home in Quebec in 2026 and pay the welcome tax? You may be able to recover part of that expense before filing your income tax return. Revenu Québec is accepting advance-payment applications for the tax credit for access to homeownership. For 2026, the application deadline is December 1, inclusive.
Key takeaways
- Deadline : December 1, 2026 is the deadline for an advance. The credit can still be claimed on the income tax return afterward.
- Pay first : the welcome tax must be paid in full before applying for an advance.
- Amount : up to $5,875 for the same home, subject to eligibility and the taxable base.
Dates to put on your calendar
The October 6, 2026 announcement confirms that applications are open. December 1 is the last day to apply for a 2026 advance. It is not a home-purchase deadline or the end of the credit for eligible applicants.
| Date or time limit | What to check |
|---|---|
| Since January 1, 2026 | The qualifying home must have been acquired in 2026. |
| December 1, 2026, inclusive | Submit the advance application after paying the transfer duties in full. |
| December 31, 2026 | Be a Quebec resident on this date to qualify for the 2026 credit. |
| Within one year after acquisition | Have purchased with the intention of making it the principal residence within this period. |
For this credit, acquisition occurs when the right to the home is published in the land register and the home is habitable. The date of an offer to purchase is therefore not enough.
Who qualifies as a first-time buyer?
The tax definition does not necessarily mean you have never owned a property. For a 2026 acquisition, Revenu Québec looks at the period from January 1, 2022 to the day before acquisition. Both of the following conditions must be met.
- You did not own, alone or jointly, a home that you lived in during that period.
- Your spouse did not own a home during that period that you lived in while you were spouses.
Other conditions to check
The home must be in Quebec and have been acquired in 2026 for use as a principal residence under the program’s rules. You must also reside in Quebec on December 31, 2026, have paid all transfer duties and not be an excluded individual. Certain income-tax exemptions connected with work for a foreign government or an international organization can result in exclusion.
A separate pathway covers the purchase of a home that is more accessible or better adapted to the needs of a person with a disability, whether yourself or a related person. The first-home requirement does not apply to that pathway, but its specific eligibility criteria must be met.
How much could you receive?
Before any reduction or allocation between owners, the calculation covers the first $5,000 of eligible duties, plus 25% of the next $3,500. The additional amount is capped at $875, for a total maximum of $5,875.
| Transfer duties paid | Credit before reduction |
|---|---|
| $4,000 | $4,000 |
| $6,000 | $5,250 |
| $8,500 | $5,875 |
Hypothetical examples assuming a taxable base no higher than $750,000 and a 100% eligible ownership share. They do not represent duties calculated from a specific purchase price.
Two factors can reduce the amount
When the taxable base exceeds $750,000, the credit is reduced by 2.35% of the excess. It reaches zero at a $1 million base. Use the base selected by the municipality for transfer duties rather than assuming it always equals the purchase price.
The $5,875 maximum applies to the same home. If several people qualify, the credit is allocated according to the applicable ownership shares, taking the spouse into account where relevant. Two buyers therefore do not automatically receive $5,875 each.
Additional conditions for an advance
An advance payment has its own conditions. In addition to qualifying for the credit, check the following before applying. Only one person can request an advance for the same home.
- You live in Quebec when applying and agree to direct deposit.
- You or your spouse have paid all transfer duties. Any instalment arrangement must be fully paid.
- You were not exempt from the duties relating to your ownership share.
- The taxable base does not exceed $1 million and your estimated credit is strictly more than $1,000.
How to apply
According to Revenu Québec, an online application through My Account for individuals is processed faster than a paper application. You can also complete form TPZ-1029.AP and mail it. In either case, gather your personal details, the home’s information and the amount paid.
- Gather the municipal transfer-duty bill and check that payment is complete.
- Check your direct-deposit registration. Add disability or banking-registration documents if required for your situation.
- Submit the application and required documents no later than December 1, 2026, then keep the confirmation and supporting records.
After December 1, or after receiving an advance
If you miss the advance deadline, you can claim the credit on your 2026 income tax return, filed in 2027, provided you qualify. Attach form TP-752.HA. December 1 therefore does not automatically end access to the tax assistance.
Receiving an advance does not remove the need to file a return. Complete TP-752.HA and report the advance shown on your RL-19 slip on line 441. If the advance exceeds the credit you ultimately qualify for, the difference must be repaid.
Include the tax in your purchase budget
For a purchase on the South Shore or elsewhere in Quebec, budget the cash needed to pay the municipal bill. The credit is requested from Revenu Québec after payment; it does not replace the funds you need for the tax, notarial fees and other purchase costs.
Preparing to buy your first home? I can help organize the steps and budget for your real estate plans. To confirm your personal tax eligibility, use Revenu Québec’s criteria or have your tax professional review your situation. Information checked October 26, 2026.
Sources and useful links
- Revenu Québec: applications open, October 6, 2026 announcement (French)
- Revenu Québec: first homes and people with disabilities (French)
- Revenu Québec: eligibility conditions for the credit (French)
- Revenu Québec: credit amount and allocation (French)
- Revenu Québec: advance, deadline and tax return (French)
- Revenu Québec: application TPZ-1029.AP (French)
- Revenu Québec: form TP-752.HA (French)
- Ministry of Finance: bulletin 2026-2 and calculation rules (French)