In a February 2, 2017 French Technical Interpretation (2016-0674851C6, Beaulieu, Melanie), CRA noted that the first-time home buyers’ tax credit could still be available even if the home was acquired as a gift rather than a purchase. None of the conditions for receiving the credit are contingent on the property being purchased, but only that it be acquired.
For further information see Video Tax News Monthly Tax Update Newsletter, Issue No. 429