To get a refund of land transfer tax, you:
• must be at least 18 years old
• must occupy the home as your principal residence within nine months of the date of transfer
• cannot have ever owned an eligible home, or an interest in an eligible home, anywhere in the world,
• if you entered into an agreement of purchase and sale before December 14, 2007, the eligible home must be newly constructed and you must be eligible for the Tarion New Home Warranty.
If you have a spouse, your spouse cannot have owned an eligible home, or an interest in an eligible home, anywhere in the world while being your spouse. You must apply for a refund within 18 months after the date of the transfer.
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