1 O4 f! @. \) t$ j F" n4 z/ o5 @"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."8 x, V2 `4 y, J* o
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For details/clarifications, you need to contact CRA.