# Who qualifies as a first-time buyer for the new GST/HST Rebate?

> You must be 18+, a Canadian citizen or permanent resident, and neither you nor your spouse/common-law partner can have owned and occupied a home — anywhere in the world — in the current calendar year or any of the 4 preceding calendar years. You must also use the new home as your primary residence and be its first occupant. The rebate is one-time per person.

Category: Financing
Last verified: 2026-05-13
Source: https://ratellow.com/faqs/financing/who-qualifies-as-a-first-time-buyer-for-the-new-gst-hst-rebate

## Answer
**The FTHB definition for the new GST/HST Rebate is stricter than for the HBTC, HBP, or FHSA — the spouse/CLP rule trips up many otherwise-eligible buyers.**

## The Five Hard Requirements

### 1. Age 18+
No exceptions.

### 2. Canadian Citizen or Permanent Resident
Temporary residents, work-permit holders, and visitors don't qualify.

### 3. Ownership Lookback — 5 Years (Including Current Year)
You must not have owned and occupied a home — **anywhere in the world** — in either:
- The **current calendar year**, OR
- Any of the **4 preceding calendar years**

So if you closed in 2026, you must not have owned-and-occupied a home at any time from January 1, 2022 onward.

### 4. Spouse / Common-Law Partner Counts
This is the most common disqualifier. Your spouse or common-law partner's ownership history is treated as yours. If your spouse owned a condo in 2023 and lived in it, you both lose eligibility on a joint purchase — even if you personally have never owned property.

### 5. Primary Residence + First Occupant
- The home must be your **primary place of residence**
- You must be the **first person to occupy it** after construction is substantially complete

Investment properties, rental properties, and homes where someone else has already occupied the unit do NOT qualify.

## Other Important Rules

- **One-time-per-lifetime**: You can only claim this rebate once. If you claimed it on a home and then sold and re-bought, you cannot claim it again.
- **Owned vs. inherited**: The rules focus on ownership AND occupancy. A property you inherited but never lived in may not disqualify you — consult a tax professional on your specific case.
- **Worldwide scope**: Owning property outside Canada counts the same as owning property in Canada.

## Comparison: FTHB Definitions Across Federal Programs

| Program | Lookback | Spouse Counts? | Worldwide? |
|---|---|---|---|
| **FTHB GST/HST Rebate** (new) | Current + 4 preceding calendar years | **Yes** | **Yes** |
| HBTC ($750 tax credit) | 4 preceding calendar years | Yes | Yes |
| HBP ($60K RRSP) | 4 preceding calendar years | Yes (for joint claim) | Yes |
| FHSA ($40K) | 4 preceding calendar years | No (each spouse separate) | Yes |

The GST/HST Rebate's lookback is **one year longer** than the others because it includes the current calendar year.

### Your Next Steps
1. **Check your ownership history** — including any property owned outside Canada
2. **Check your spouse's history** — even if they're not on the new title
3. **Speak with a tax professional** if you're close to the line on either front
4. **Read the broader guide** → [First-Time Home Buyer Rebates](/guides/first-time-buyer-rebates)

## Institutional highlights
- The FTHB definition for this rebate is stricter than for the HBTC, HBP, or FHSA — it includes the current calendar year in the lookback, making it a 5-year (not 4-year) window.
- Your spouse or common-law partner's ownership history disqualifies you on a joint application, even if you personally have never owned property.
- The lookback applies to property owned ANYWHERE in the world — not just Canada.
- The rebate is one-time per person for your lifetime: you cannot reset it by selling and re-buying.
- Primary residence + first-occupant requirement means investment properties and homes already occupied by someone else are excluded.

## Related guide
- https://ratellow.com/guides/first-time-buyer-rebates

## Sources
- First-time home buyers' (FTHB) GST/HST rebate — CRA — https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/gst-hst-rebates/first-time-home-buyers-gst-hst-rebate.html
- Legislation to make life more affordable receives Royal Assent — https://www.canada.ca/en/department-finance/news/2026/03/legislation-to-make-life-more-affordable-receives-royal-assent.html