What this is about. When you buy a property in Quebec, the municipality charges transfer duties, the well-known "welcome tax." Since this year, a new Quebec refundable tax credit, the tax credit for access to homeownership, can reach $5,875 for a first home bought in 2026. According to the government's April 17 announcement (in French), the credit covers 100% of the first $5,000 of duties paid, then 25% of the next $3,500. It shrinks when the home is worth more than $750,000 and disappears at $1 million.
Who qualifies. You must have bought a first home in 2026, intending to make it your principal residence within one year of buying it. According to Revenu Québec, it counts as a "first home" if neither you nor your spouse owned a home you lived in between January 1, 2022, and the day before the purchase. The credit also covers buying a home for a disabled person. You must also live in Quebec on December 31, 2026, and have paid the welcome tax in full.
New: the advance payment. Instead of waiting for your spring 2027 tax return, you can ask to receive the credit in advance, in a single payment. The conditions: live in Quebec when you apply, have paid the welcome tax in full, have a basis of imposition that doesn't exceed $1 million, accept direct deposit, and expect to be entitled to more than $1,000. Only one person can apply for a given home.
By December 1, 2026. You apply in My Account for individuals, or by mail with form TPZ-1029.AP-V, along with a copy of your transfer duties bill. You don't have to calculate the amount: Revenu Québec does it and sends you a notice. After December 1, you'll have to claim the credit in your 2026 income tax return.
Watch for overpayment. If the credit you're actually entitled to is smaller than the advance you received, you'll repay the difference when you file. For 2026, you'll need to complete form TP-752.HA and report the advance payment on line 441 (it will appear on the RL-19 slip Revenu Québec sends you).
Good to know for newcomers. The first-home rule looks at whether you owned a home you lived in since January 1, 2022; if you owned a home before you moved here, check with Revenu Québec before applying. This credit comes on top of other help for first-time buyers, such as the FHSA and the HBP, explained in our guide to registered accounts. For the steps of a purchase, see our guide to buying a home in Quebec.
