Canadian Housing Statistics Program (CHSP)

Home buyer's amount claimant status of property owner, status

Home buyer's amount claimant status refers to whether or not a person claimed the home buyer's amount (HBA) in their federal income tax return from the taxation year in which the home was acquired.

According to the Canada Revenue Agency rules, the claimant and their spouse or common-law partner must not have lived in another home they owned during the preceding four years and must intend to occupy their new home within one year of purchasing it.

Property owner refers to a person or an entity included in the classification of 'business and government' (such as corporations, governments, sole proprietorships and partnerships, and other legal types) that has property title transferred to, recorded in, registered in, or otherwise carried in their name.
A property may have more than one owner or an owner may have more than one property, therefore the count of owners and properties can differ.

The data for this variable are reported using the following classifications and/or lists:

• Claiming status for home buyer's amount