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.

Note
The purchase must be made to allow the person eligible for the disability amount 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 an individual who is eligible to claim a disability amount for the year in which the home is acquired, or would be eligible to claim a disability amount, if we do not take into account that costs for attendant care or care in a nursing home were claimed as medical expenses on lines 330 or 331.

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 it is acquired.

Forms and publications

• Form T2201, Disability Tax Credit Certificate
• General Income Tax and Benefit Package - Guide, Returns, Schedules