Foreign residents who purchase Toronto real estate need to claim a refund of the Foreign Buyers Tax (NRST), but there are clear requirements for this refund. If it is a joint purchase, you need to become a legal couple with the co-purchaser before the property is transferred, or maintain a cohabitation relationship with him for at least 3 years. At the same time, you should also note that any non-partner joint purchase will inevitably lead to the failure of the NRST refund. Again, the tax law is complicated and updated every year. If you are not sure whether your personal situation meets the requirements, it is recommended that you consult before buying a house.