PER CRA
You can claim an amount of $5,000 for the purchase of a qualifying home acquired in 2014, if both of the following apply:
- you or your spouse or common-law partner acquired a qualifying home; and
- you did not live in another home owned by you or your spouse or
common-law partner in the year of acquisition or in any of the four
preceding years (first-time home buyer)
If CRA considers her a common law partner, she will not qualify.
