It is the last time后面接的that从句通常用什么时态？用现在完成时还是用一般现在时？我看到的句子是用一般现在时。如：

This is the last time I lend anyone my car.

That’s the last time you show me up in public!

这样的时态用得对吗？记得It is the first time…后面的that从句不是要用现在完成时吗？如：

this is the first time I have got into debt. 这是我首次举债。

This is the first time that I’ve heard her sing. 这是我头一次听她唱歌。

It’s the first time we’ve met in years. 这是我们多年来第一次见面。

请问：It is the last time that…与It is the first time that…是同一类句型吗？