Taxpayer purchased first home in Canada in 2019.
- did not live in another home owned by them in the year of the acquisition or in any of the four preceding years (first-time buyer)
- not living in that home - (taxpayers parents who are not disabled are living in it)
You must intend to occupy the home, or you must intend that the related person with a disability occupy the home, as a principal place of residence no later than one year after it is acquired.
because of the last fact regarding taxpayer I currently believe they are not eligible for the Home buyers’ amount.