Purchasing home as a residence or investment?

[Ryan Heywood]

I currently have a two unit property under contract, initially it looked as if it was going to be classed as an investment property with 15% down. Our lender has now informed us that since it is multi unit it will need to be 25%, or I can purchase it as my first primary residence. This may work as one unit won't be rentable for a year and I can occupy it. That said I can also afford the bump up to 25% down. Are there tax incentives that should tilt my choice in a specific direction?