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Loans and borrowing

Financial incentives for buying your first home

December 12, 2025

After setting up your budget and obtaining a mortgage pre-approval, have you considered the financial benefits offered by various governments for first-time homebuyers? 

Here are some tips to help you reach your goal while easing financial concerns.

1. Contribute up to $40,000 with the FHSA*

The First Home Savings Account (FHSA) is a powerful tool for first-time buyers. You can contribute up to $8,000 per year, with a lifetime maximum of $40,000. Your savings can grow tax-free, increasing the total amount available for your home purchase. Contributions are tax-deductible:

- Investment income is tax-free

- Eligible withdrawals are tax-free

You can combine the FHSA with the Home Buyers’ Plan (HBP) to accumulate over $100,000 (or $200,000 for a couple) toward your purchase.

2. Withdraw up to $60,000 through the HBP*

Under the Home Buyers’ Plan (HBP), you can withdraw up to $60,000 (or $120,000 per couple) from your RRSP to fund your down payment, without paying tax or interest. Normally, this amount must be repaid over 15 years, starting the second year after withdrawal.

For withdrawals made between January 1, 2022, and December 31, 2025, the first repayment can be deferred until the fifth year after joining the HBP. 

Annual repayments must be made to your RRSP but are not tax-deductible.

If you don’t have enough in your RRSP, you could consider the “90-day borrowing strategy” to access the HBP without existing RRSP funds.

Additional advantage: Increasing your down payment could reduce or even eliminate mortgage insurance costs (CMHC or Sagen), especially if your down payment reaches 20%.

3. Tax credits for first-time homebuyers

If you haven’t lived in a home owned by you or your spouse during the current year or the previous four years, you may qualify for the First-Time Home Buyers’ Tax Credit (FTHBTC).

This non-refundable credit of $10,000 could result in a tax reduction of $1,211 federally and $1,400 in Québec, for a total of $2,611.

Check your eligibility on government websites or with a tax professional:

 
 External link.
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4. Municipal tax holidays and transfer duty exemptions

Some municipalities offer assistance programs:

  • Property tax exemptions

  • Exemption from land transfer duties (Welcome Tax)

Tip: If your municipality doesn’t offer monthly payments, plan your budget by dividing the annual amount and setting it aside in a dedicated account.

3. First-time home buyers’ tax credit

If you’ve recently purchased your first home in Ontario, you may qualify for the federal $10,000 tax credit, which could reduce your taxes by $1,450.

Mention your purchase to your accountant—they will confirm your eligibility.

 Tell your accountant that you've bought a new property. They will verify your eligibility for this credit.  External link. This link will open in a new window.

4. Land transfer tax refunds

First-time homebuyers in Ontario may receive:

  • Up to $4,000 for provincial land transfer tax

  • Up to $3,725 in Toronto for the municipal land transfer tax

Check eligibility on the City of Toronto website Municipal Land Transfer Tax & Municipal Non-Resident Speculation Tax Rebate Opportunities – City of Toronto

Always base your decision on your repayment capacity when purchasing a property.

*Certain conditions and restrictions apply.