If you received the home owner grant for the property last year, you occupied the property as your principal residence right before your absence, you plan to re-occupy the property as your principal residence when you return, the property isn’t for sale or rented while you’re away and the property is vacant while you’re away, or is occupied by your spouseor relative as their principal residence and they also occupied the property as their principal residence right before your absence, you can still claim your Provincial Home Owner Grant. You can apply for the grant for the first two tax years of your absence, but if you don’t re-occupy the property as your principal residence by December 31st of the third tax year, you’ll have to repay the home owner grants you received while you were away, with interest.
DON’T FORGET TO CLAIM YOUR HOME OWNER GRANT BY THE TAX DEADLINE