Line 369 - Home buyers' amount You can claim an amount of $5,000 for the Home Buyers' Tax Credit (HBTC) if both of the following apply: * A( N: a5 F. z# b7 @0 C1 D ; C4 m: [3 v5 B) v; {2 V•you or your spouse or common-law partner acquired a qualifying home; and' C' k( z7 \4 C0 h! o- z$ d- @; ]
•you did not live in another home owned by you or your spouse or common-law partner in the year of acquisition or in any of the four preceding years (first-time home buyer).3 v' q% r9 _! R4 I& |: e( U