Home Buyers credit & marital status

Just checking to make sure I’m not offside: I have a client who was a first time home buyer in 2022. She jointly purchased a home with her BF, who was not a first time home buyer. They did cohabit in his existing house for a few months before the purchase closed (but not CL status as of purchase date). She did qualify for some other first time buyer’s incentive on her share of land transfer tax.
Is she eligible to claim the credit (I think so)? The whole amount?

I think the confusion is that the credit is called “home buyer’s tax credit” not “first time home buyer’s tax credit.” There is no such credit called, “first time home buyer’s tax credit.”

In order for you client to be eligible for the credit, she would need to meet the following conditions:

  • You (or your spouse or common-law partner) acquired a qualifying home
  • You did not live in another home that you (or your spouse or common-law partner) owned in the year of acquisition or in any of the four preceding years (first-time home buyer)
  • You must intend that you, or a related person with a disability, will occupy the home as a principal place of residence no later than one year after it is acquired.

That would be related to her municipal or local county taxes. It does not involve her personal tax return with the CRA.

References included:

Hope this helps!

Thank You. The part has me wondering is: they DID live together in a house owned by the BF, but they didn’t become common law for tax purposes until some months after the purchase in question.
I believe my client. “did not live in another home….”, and that her municipal incentive supports that position so that I can say YES to eligibility for the HB credit. I’m just hoping I’m interpreting correctly.