If I inherited property in the past, does that disqualify me from the first-time buyer LTT rebate?

Yes, inheriting real property generally counts as acquiring an ownership interest in land, which can disqualify you from the Ontario first-time home buyer land transfer tax rebate. The eligibility condition requires that you have never previously owned a home — and ownership acquired through inheritance is still ownership.

Whether an inheritance disqualifies you depends on the nature of the interest received. If you inherited outright ownership (fee simple) of a residential property, that prior ownership would disqualify you. If you were named as a beneficiary but the property was sold by the estate before title ever vested in your name, the situation may be different.

Partial interests are a nuance: if you inherited a small fractional interest (for example, a share of a vacation cottage along with several siblings), the Ministry of Finance's position on whether this constitutes "ownership of a home" for rebate purposes is worth confirming with a lawyer before your closing. Do not assume an inherited partial interest automatically disqualifies you — but do not assume it is irrelevant either.