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, if your previously-home-owning spouse is also a co-purchaser on the new property, the rebate will be prorated. You (as the qualifying first-time buyer) can claim the rebate in proportion to your ownership interest, but your spouse's share of the LTT does not qualify for the rebate.
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.
Key takeaways
- Your personal eligibility is based on your own ownership history, not your spouse's.
- If your previously-owning spouse co-purchases, the rebate is prorated to your interest only.
- If only you are on title and you qualify, you can claim the full rebate.
- Discuss title structure with a lawyer — putting property in one name has other implications.