The credit will also be available in
respect of a home acquired by an individual who is eligible for the
disability tax credit (DTC), or by an individual for the benefit of a
DTC-eligible relative, if the home is acquired to enable the DTC-eligible
person to live in a more accessible dwelling.
The credit can be claimed by the individual who
acquires the home, or by the spouse or common-law partner of that
individual, or can be split between spouses.
To be eligible for this credit, neither the individual
nor the individual's spouse or common-law partner can have owned and lived
in another home, anywhere in Canada, in the calendar year of the home
purchase or in any of the four preceding calendar years.
The Canadian Tax
Calculator includes the first-time home buyers' tax credit.