To qualify for the first-time homebuyer refund, the following must apply to you:
You are a permanent Canadian resident or a Canadian citizen.
You are at least 18 years old.
You will move into the home within 9 months.
You did not buy the home from your spouse while married; the spouse can be a former homeowner.
The house must be eligible for a home warranty if it was recently constructed.
You must apply for the refund within 18 months of closing.