Administrative Policy
3 April 1992 T.I. (Tax Window, No. 18, p. 23, ΒΆ1865)
The purchase by an individual of the interest of a former common-law spouse in a jointly-owned home would qualify as the acquisition of a "qualifying home".
Subsection 146.01(1) - Definitions
Eligible Amount
Administrative Policy
29 September 1994 Memorandum (C.T.O. "First-time Home buyer under Home Buyers' Plan")
The exclusion in s. 146.01(1)(d.1)(ii) limits the exclusion to individuals to have spouses at the time of the withdrawal. Accordingly, if at the time of the withdrawal the taxpayer was divorced from his spouse, the previous ownership by the spouse of a principal residence will not result in disqualification.
It is also considered that the joint ownership of a home by a taxpayer with her spouse after January 1, 1990 will not result in disqualification if subsequent to that time she was separated from her spouse and did not inhabit the house, as referred to in s. 146.01(2)(a.1).