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Marital Status. In the case of a married couple, if one of the partners has never owned a home independent of his or her partner, the couple qualifies for the first-time home buyer designation, as long as they have not owned a home in the last three years.
First-time home buyerâs tax credit. If you are buying a home for the first time, you can claim a non-refundable tax credit of up to $750. This new non-refundable tax credit is based on a percentage of $5,000. You or your spouse or common-law partner can claim the home buyerâs tax credit.