Advance Payment of the Home Access Tax Credit: How to Claim It Before December 1, 2026
Since October 6, 2026, you can request an advance payment of the home access tax credit: up to $5,875 of your welcome tax, without waiting for your tax return. Requirements: you must live in Quebec, the land transfer duty must be paid, the tax base must be $1 million or less, you must accept direct deposit, and your estimated credit must be more than $1,000. Apply in My Account for individuals before December 1, 2026.
Revenu Québec has just opened a service thousands of first-time buyers were waiting for: advance payment requests for the brand-new refundable home access tax credit, created in April 2026. Until now, to recover part of your "welcome tax," you had to wait until spring 2027 and file your 2026 income tax return. Now the money can arrive much sooner — as long as you apply before December 1, 2026.
💰 Estimate your amount first: the advance payment depends on the land transfer duty you actually paid. Calculate your Quebec welcome tax with our calculator to check that your credit clears the $1,000 threshold.
What are the conditions for requesting the advance payment?
To qualify for the advance payment, you must meet all of the following conditions when you apply: you live in Quebec; you or your spouse paid the land transfer duty on an eligible home; you were not exempted from paying the land transfer duty on your share; the tax base used to calculate the duty does not exceed $1 million; you agree to receive the payment by direct deposit; and you estimate your credit at more than $1,000 for the year.
A few important details, straight from Revenu Québec. If you are spreading out payment of your land transfer duty — some municipalities offer this option — you can only request the advance payment once the duty is paid in full. So make sure your balance is zero before applying. And for the same eligible home, only one person can request the advance payment. The credit itself can later be split between co-owners on the tax return, based on each person's share, but the advance is requested once: discuss it as a couple before you click.
How do I apply in My Account for individuals?
The request is made entirely online, in My Account for individuals, Revenu Québec's portal. There you provide the requested information about your home and the land transfer duty paid. Revenu Québec then calculates the advance payment amount and sends you a notice with the result.
Good news: you don't have to calculate the amount yourself. You simply need to provide accurate information — that's where everything is decided. If the actual credit you're entitled to turns out to be lower than the advance amount paid, you will have to repay the excess when you file your income tax return. That's why it's important to estimate your credit correctly before applying: our Quebec welcome tax calculator applies your municipality's exact rate schedule and gives you a reliable calculation base.
What is the deadline for 2026?
The deadline to request the advance payment for 2026 is December 1, 2026. After that date, no advance payment request for 2026 will be accepted: you will then have to claim the credit on your income tax return, using the Tax Credit for the Purchase of a Home form (TP-752.HA) enclosed with your return.
In practice, the measure is retroactive to January 1, 2026: whether you bought in March or September, you can still act. You have roughly two months from the service launch (early October) to submit your request. If your estimated credit is $1,000 or less, or if you miss the deadline, nothing is lost: the credit can still be claimed on your return, since it is a refundable tax credit — you receive it even if you pay no income tax.
How much will I receive as an advance payment?
You can receive up to $5,875, depending on the land transfer duty you paid. The credit calculation: 100% of the first $5,000 of duty, then 25% of the next $3,500, for a maximum additional $875. Revenu Québec calculates the exact amount for you based on your request.
| Purchase price (2026 base schedule)* | Land transfer duty | Estimated credit | Advance payment available? |
|---|---|---|---|
| $300,000 | $2,685.50 | $2,685.50 | ✅ Yes |
| $400,000 | $4,110.50 | $4,110.50 | ✅ Yes |
| $500,000 | $5,610.50 | $5,152.63 | ✅ Yes |
| $700,000 | $8,610.50 | $5,875.00 | ✅ Yes (maximum reached) |
| $950,000 | ≈ $12,360.50 | $5,875.00 | ✅ Yes (maximum reached) |
| $1,050,000 | — | — | ❌ No (base > $1M) |
\* 2026 base schedule: 0.5% up to $62,900, 1% up to $315,000, 1.5% above. Several cities apply higher rates on upper brackets — check your exact amount with the calculator.
The $1,000 threshold keeps small credits out of the advance payment stream, without eliminating them. Example: a $120,000 condo generates about $885.50 in duty ($314.50 + $571.00), so a credit of $885.50 — below the threshold. No advance payment available, but the full $885.50 can still be claimed on the income tax return.
Worked example: Sophie buys a $385,000 condo
Sophie, a first-time buyer, buys a $385,000 condo in Quebec City in June 2026, in a city using the base schedule. On closing day, she pays her land transfer duty in cash:
- $62,900 × 0.5% = $314.50
- ($315,000 − $62,900) = $252,100 × 1% = $2,521.00
- ($385,000 − $315,000) = $70,000 × 1.5% = $1,050.00
- Total duty: $3,885.50
Her credit: $3,885.50, entirely within the first $5,000 — so refunded at 100%. Checking the advance payment conditions: Quebec resident ✓, duty paid ✓, tax base under $1M ✓, estimated credit over $1,000 ✓, direct deposit accepted ✓. She submits her request in My Account for individuals in October 2026 and receives $3,885.50 without waiting for spring 2027. Had she missed the December 1 deadline, she would claim exactly the same amount with form TP-752.HA enclosed with her return — only the money's arrival date would change.
Advance payment or tax return: which should I choose?
If you qualify and your estimated credit is over $1,000, the advance payment is almost always the better choice: you get the money months earlier, with no TP-752.HA form to fill out. The tax return remains the normal route if you miss the December 1 deadline, if your credit is $1,000 or less, or if you'd rather settle everything at once in spring 2027.
One point to understand clearly: the advance payment is an advance on your credit, not a bonus. On your 2026 income tax return, Revenu Québec will account for the amount already paid — you cannot claim the credit a second time, and you repay any excess received. To fully understand the credit calculation itself (bracket schedule, splitting between co-owners, the Montreal case), see our guide Welcome tax: Quebec refunds first-time buyers up to $5,875 in 2026.
Frequently asked questions
Can I request the advance payment if my credit is $800?
No. The advance payment requires an estimated credit of more than $1,000 for the year. But the credit remains fully claimable: you request it with form TP-752.HA enclosed with your 2026 income tax return, in spring 2027. That's the only difference with the advance payment: when the money reaches your account. The amount itself is identical.
We bought as a couple: who requests the advance payment?
Only one person can request the advance payment for the same eligible home. The credit itself can later be split between the entitled persons based on each one's share in the home, with each filing their own claim on the tax return. Discuss it before applying: whoever requests the advance is the one who receives the money.
I'm paying my welcome tax in instalments: can I request the advance now?
No. Revenu Québec is explicit: if you are spreading out payment of your land transfer duty, you can only request the advance payment once the duty is paid in full. Check with your municipality that your balance is zero before submitting your request in My Account for individuals, otherwise it will be refused.
I bought my first home in March 2026: is it too late?
No, not at all. The measure is retroactive to January 1, 2026, and the advance payment service has just opened, in October 2026. As long as you submit your request before December 1, 2026 and you meet the six conditions (Quebec residency, duty paid, $1M or lower tax base, direct deposit, estimated credit over $1,000), you can receive your credit without waiting for your tax return.
What happens if Revenu Québec pays me too much in advance?
You repay the difference. Revenu Québec calculates the advance payment from the information you provide in your request; if the actual credit determined on your income tax return is lower than the advance amount received, you must repay the excess. That's why you need to provide accurate information and estimate your credit correctly before applying, for example with a welcome tax calculator.
Do I have to calculate the advance payment amount myself?
No. You simply provide the requested information in My Account for individuals, and Revenu Québec calculates the advance payment amount for you, then sends you a notice showing the result. The manual calculation with form TP-752.HA only applies to the standard route — claiming the credit directly on your income tax return.
Will the advance payment reduce my spring tax refund?
No, there's no double penalty. The advance payment is an advance on your tax credit, not additional taxable income. On your 2026 income tax return, Revenu Québec simply subtracts the amount already paid from the credit you're entitled to. So you can't claim the credit a second time, but your usual tax refund isn't reduced because of it.
I'm not a first-time buyer, but I'm buying for a disabled person: do I qualify?
Yes. The home access tax credit — and its advance payment — is also available to anyone who, due to a severe disability, acquires a more accessible home for themselves or for a related disabled person. In that specific case, the first-home requirement does not apply, but the other advance payment conditions (direct deposit, credit over $1,000, $1M or lower tax base) still apply.