To qualify for the Ontario Land Transfer Tax Rebate you must meet the following criteria:
1. You must be 18 years of age or older,
2. You must be a Canadian citizen or permanent resident of Canada,
3. You must occupy the home within 9 months of purchasing it,
4. You cannot have owned a home before anywhere in the world, and
5. If you have a spouse, they cannot have owned a home during the time they have been your spouse

For more information visit The Ontario Ministry of Finance website