First-Time Home Buyer Incentives in Canada 2025

A complete guide to every program available to first-time buyers in Canada this year.

Canada offers a number of financial incentives to help first-time buyers enter the housing market. Some are federal, some provincial, and some municipal. Stacking them effectively can save you tens of thousands of dollars.

Federal Programs

First Home Savings Account (FHSA)

Up to $40,000 tax-free

Introduced in 2023, the FHSA combines the benefits of an RRSP and a TFSA. Contributions are tax-deductible (like an RRSP), and withdrawals for a qualifying first home purchase are tax-free (like a TFSA). Annual contribution limit: $8,000. Lifetime limit: $40,000. Must be a Canadian resident aged 18–71 who has not owned a qualifying home in the current year or the previous four years.

RRSP Home Buyers' Plan (HBP)

Up to $35,000 per person ($70,000/couple)

Allows first-time buyers to withdraw up to $35,000 from their RRSP tax-free for a qualifying home purchase. The withdrawal must be repaid to your RRSP over 15 years (1/15 per year). If you don't repay in a given year, that amount is added to your taxable income.

Home Buyers' Amount Tax Credit

$1,500 non-refundable tax credit

Claim $100 on line 31270 of your tax return in the year you buy a qualifying home. The credit is calculated at 15%, resulting in a $1,500 reduction in federal income tax. Available to first-time buyers and persons with disabilities purchasing a more accessible home. Both spouses can split the claim, but the combined total cannot exceed $100.

GST/HST New Housing Rebate

Up to $6,300 federal rebate

If you buy a newly constructed home or do substantial renovations, you may qualify for a rebate on the GST (or HST federal portion) paid. The federal rebate is up to $6,300 on homes priced up to approximately $450,000 (with the rebate phasing out between $350,000 and $450,000). Provincial components vary.

FHSA + HBP: Can You Use Both?

Yes — you can use both the FHSA and the RRSP Home Buyers' Plan for the same home purchase. This means a couple could potentially access up to $40,000 (FHSA) + $70,000 (HBP) = $110,000 for a down payment in tax-efficient ways.

Provincial and Municipal Programs

First-time buyer incentives vary significantly by province. Key ones include:

ProvinceProgramBenefit
OntarioLand Transfer Tax RebateUp to $4,000 refund on provincial LTT
TorontoMunicipal LTT RebateUp to $4,475 refund on Toronto LTT
BCFirst-Time Home Buyers' ProgramFull or partial PTT exemption on homes up to $500K
PEILTT RebateFull transfer tax rebate for first-time buyers
New BrunswickLTT RebateFull transfer tax rebate for qualifying buyers

30-Year Amortization for First-Time Buyers

Since August 2024, first-time home buyers purchasing any home (new or resale) can access 30-year amortization on insured mortgages. This reduces monthly payments compared to the standard 25-year maximum, making home ownership more affordable month-to-month — though total interest paid over the life of the mortgage will be higher.

Stack all eligible incentives: A couple buying their first home in Toronto could potentially use: FHSA ($40,000 each), RRSP HBP ($35,000 each), Ontario LTT rebate ($4,000), Toronto LTT rebate ($4,475), and the Home Buyers' Amount ($1,500 tax credit). The total savings and support can exceed $150,000.

Who Qualifies as a First-Time Buyer?

Most programs define a first-time home buyer as someone who has not owned a home that they lived in as their principal residence at any time during the current calendar year or during the preceding four calendar years. If you owned a home more than 4 years ago, you may qualify again.

In a couple where only one partner is a first-time buyer, some programs still allow a partial benefit; others require both parties to qualify.

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