: N( N7 j* d5 d3 X! I1 U$ o1 v& c6 ~"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." 6 m9 E. I+ J7 D% Y " X- o( K% M: V9 u( @For details/clarifications, you need to contact CRA.