Underused Housing Tax Act — U-0.5 2
es to the particular person as a separate person under section 4.1, if the particular person indicates a particular percentage in their return for the residential property for the calendar year and if the Minister is satisfied that the particular percentage reasonably reflects the particular person’s percentage of the ownership in respect of the residential property, the particular percentage; and (c) if paragraphs (a) and (b) do not apply, (i) if the land registration system or other similar system applicable where the residential property is located indicates that the particular person holds a percentage of the ownership in respect of the residential property, that percentage, (ii) if the land registration system or other similar system applicable where the residential property is located indicates that a group of persons that includes the particular person holds a percentage of the ownership in respect of the residential property, that percentage divided by the total number of persons in the group, and (iii) in any other case, the percentage determined by the formula (100% − A) ÷ B where A is the sum of all percentages, each of which is a percentage of the ownership in respect of the residential property that is indicated in the land registration system or other similar system applicable where the residential property is located as being held by another person or a group of persons, and B is the total number of persons, determined without reference to section 4.1, each of which is an owner of the residential property in respect of which no percentage of the ownership in respect of the residential property is indicated in the land registration system or other similar system applicable where the residential property is located. ( pourcentage de propriété ) permanent resident has the same meaning as in subsection 2(1) of the Immigration and Refugee Protection Act . ( résident permanent ) personal representative , in respect of a deceased individual, means the executor of the individual’s will, the liquidator of the individual’s succession, the administrator of the estate of the individual or any person that is responsible under the appropriate law for the proper collection, administration, disposition and distribution of the assets of the estate or succession of the individual. ( représentant personnel ) prescribed means (a) in the case of a form or the manner of filing a form, authorized by the Minister; (b) in the case of the information to be given on or with a form, specified by the Minister; (c) in the case of the manner of making or filing an election, authorized by the Minister; and (d) in any other case, prescribed by regulation or determined in accordance with rules prescribed by regulation. ( Version anglaise seulement ) property tax means a tax levied by a province, provincial agency or municipality to finance services ordinarily provided by municipalities in Canada and computed by applying one or more rates to all or part of the assessed value of real or immovable property. ( impôt foncier ) record means any material on which representations, in any form, of information or concepts are recorded or marked and that is capable of being read or understood by a person or a computer system or other device. ( registre ) residential property means property (other than prescribed property) that is situated in Canada and that is (a) a detached house or similar building, containing not more than three dwelling units, together with that proportion of the appurtenances to the building and the land subjacent or immediately contiguous to the building that is reasonably necessary for its use and enjoyment as a place of residence for individuals; (b) a part of a building that is a semi-detached house, rowhouse unit, residential condominium unit or other similar premises that is, or is intended to be, a separate parcel or other division of real or immovable property owned, or intended to be owned, apart from any other unit in the bu