My spouse owned a home before we married — can I still claim the first-time buyer LTT rebate?

Your eligibility for the Ontario first-time home buyer land transfer tax rebate is assessed individually — it is based on whether you personally have ever owned a home, not whether your spouse has. The fact that your spouse previously owned a home does not automatically disqualify you from your share of the rebate.

However, for spouses the result is all-or-nothing, not prorated — it turns on when your spouse owned that home. If your spouse owned it while they were your spouse, neither of you can claim any rebate. If your spouse's ownership ended before they became your spouse, you can claim the full rebate — including on your spouse's share of the purchase (s. 9.2 of the Land Transfer Tax Act).

If your spouse is not on title at all and only you are the purchaser, you would claim the full rebate as long as you personally meet all eligibility criteria. Keep in mind that putting property in only one spouse's name has other legal and financial implications — speak with a lawyer about the overall purchase structure before finalizing.