& e5 l0 k7 s7 b8 D* w( b3 e, S/ v"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."0 v; v9 K. \# u( k
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For details/clarifications, you need to contact CRA.