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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.
If you are a first time home buyer, you qualify for rebate of up to $2,000. Certain conditions and restrictions apply for which you need to read up on the Land Transfer Tax.elow are some first time home buyer incentives/ rebates: 1  RRSP Home buyers plan. 2  Ontario Land transfer tax rebate of up to $2,000. 3  HST rebate for new home buyers. 4  First time buyer tax credit.