% r, M; _1 W$ Q4 j4 u3 F3 r7 c"You are considered a first time home buyer if you have not owned a home while you occupied it as your principal place of residence for five years. At any time in the fifth calendar year since you last owned a home you can qualify."4 [& g$ I1 O# J/ A
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For details/clarifications, you need to contact CRA.