5 a, D; [' g% b; s& \- T1 u"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." % Q2 r! _: v; `. \4 J ' k9 x# G( a- O# ]1 |For details/clarifications, you need to contact CRA.