First-Time Buyers
6 min read

First-Time Home Buyer Programs in Canada — 2025 Guide

A complete guide to federal and provincial first-time home buyer incentives in Canada — FHSA, RRSP Home Buyers' Plan, land transfer tax rebates, and more.

Canada has several programs designed to make homeownership more accessible for first-time buyers. Here's a complete overview of what's available.

Who Qualifies as a First-Time Home Buyer?

For most federal programs, a first-time home buyer is someone who has not owned a principal residence in the previous 4 calendar years. This "look-back" rule means even previous homeowners can re-qualify after 4 years.


Federal Programs

1. First Home Savings Account (FHSA)

The FHSA is the newest and most powerful tool. It's a registered account that combines RRSP tax deductions with TFSA tax-free withdrawals.

  • Annual contribution limit: $8,000/year
  • Lifetime contribution limit: $40,000
  • Contributions are tax-deductible (like an RRSP)
  • Withdrawals for a qualifying home purchase are tax-free (like a TFSA)
  • You can open an FHSA even if you're not ready to buy — contributions accumulate
  • Important: You must open the account at least 30 days before your first withdrawal

A couple can contribute $80,000 combined — potentially the largest single tax-advantaged tool available for a down payment.

2. Home Buyers' Plan (RRSP)

The HBP lets first-time buyers withdraw from their RRSP to fund a home purchase:

  • Maximum withdrawal: $60,000 per person ($120,000 per couple) — increased from $35,000 in April 2024
  • The withdrawal is tax-free at the time of withdrawal
  • Must be repaid over 15 years (minimum 1/15th annually, or it's treated as income)
  • RRSP funds must have been in the account for at least 90 days before withdrawal

3. First-Time Home Buyers' Tax Credit

A non-refundable federal tax credit of $10,000, which translates to a tax saving of $1,500 (at the 15% federal tax rate). It's claimed on your tax return in the year of purchase.

4. GST/HST New Housing Rebate

If you're buying a newly built home, you may qualify for a partial rebate of the GST/HST paid. The rebate is available on new homes priced up to approximately $450,000.


Provincial Programs

Ontario

  • First-Time Home Buyer Land Transfer Tax Rebate: Up to $4,000 on provincial LTT, and up to $4,475 on Toronto's municipal LTT
  • Effective for homes up to ~$368,000 provincially (full rebate)

British Columbia

  • First-Time Home Buyers' Program: Full LTT exemption on homes priced at $500,000 or less, partial rebate up to $525,000
  • BC also has various programs for new builds and affordable housing

Alberta

  • No land transfer tax, so no rebate needed — buyers already save significantly vs. other provinces

Manitoba

  • First-time buyers may qualify for a land transfer tax rebate of up to $4,500

Nova Scotia, PEI, New Brunswick

  • Various programs at the municipal and provincial level — ask locally

30-Year Amortization for First-Time Buyers (New in 2024)

As of August 2024, first-time home buyers purchasing a newly built home can qualify for an insured mortgage with a 30-year amortization (up from 25 years). This reduces monthly payments and can help with affordability.


Building Your First Down Payment: A Strategy

Many first-time buyers combine multiple programs:

  1. Open an FHSA immediately — start accumulating tax deductions and growing the account
  2. Contribute to an RRSP and use the HBP when ready to buy
  3. Check provincial LTT rebates to reduce closing costs
  4. Claim the First-Time Home Buyers' Tax Credit on your tax return

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