http://www.trd.fin.gov.on.ca/userfiles/HTML/nts_3_6951_1.html
The requirements are as follows:
The purchaser must be at least 18 years old
Application for refund must be made within 18 months after the date of conveyance or disposition
The purchaser must occupy the home as his or her principle residence within 9 months of the date of conveyance or disposition
The purchaser cannot have previously owned a home, or an interest in a home anywhere in the world
A spouse or same-sex partner of the purchaser cannot have owned a home, or an interest in a home, anywhere while the spouse or same-sex partner of the first time purchaser
The purchaser cannot have received an Ontario Home Ownership Savings Plan (OHOSP) based refund of land transfer tax.
The requirements are as follows:
The purchaser must be at least 18 years old
Application for refund must be made within 18 months after the date of conveyance or disposition
The purchaser must occupy the home as his or her principle residence within 9 months of the date of conveyance or disposition
The purchaser cannot have previously owned a home, or an interest in a home anywhere in the world
A spouse or same-sex partner of the purchaser cannot have owned a home, or an interest in a home, anywhere while the spouse or same-sex partner of the first time purchaser
The purchaser cannot have received an Ontario Home Ownership Savings Plan (OHOSP) based refund of land transfer tax.