Underused Housing Tax Act — U-0.5 2
erson is (i) an individual who is a citizen or permanent resident and an owner of the residential property as a personal representative in respect of a deceased individual, or (ii) a prescribed person. ( propriétaire exclu ) fair rent , in respect of a residential property for a calendar year, means (a) the amount determined in prescribed manner in respect of the residential property for the calendar year; and (b) in the absence of a manner prescribed under paragraph (a) in respect of the residential property for the calendar year, the amount that is 5% of the taxable value in respect of the residential property for the calendar year. ( loyer raisonnable ) hazardous condition , in respect of a residential property, means any of the following circumstances (other than prescribed circumstances): (a) a structural component of the residential property, including a roof, foundation, external walls, interior supporting walls, floors and staircases, is defective or damaged; (b) oil, gas or another poisonous or dangerous substance is present in the residential property; (c) any other condition relating to the residential property that is hazardous to the health or safety of its occupants; or (d) prescribed circumstances. ( condition dangereuse ) judge , in respect of any matter, means a judge of a superior court having jurisdiction in the province in which the matter arises or a judge of the Federal Court. ( juge ) long-term lease , in respect of land, means a lease, licence or similar arrangement under which continuous possession of the land is provided for a period of at least 20 years or a lease, licence or similar arrangement that contains an option to purchase the land. ( bail de longue durée ) Minister means the Minister of National Revenue. ( ministre ) month means a period beginning on a particular day in a calendar month and ending on (a) the day immediately before the day in the next calendar month that has the same calendar number as the particular day; or (b) if the next calendar month does not have a day that has the same calendar number as the particular day, the last day of that next calendar month. ( mois ) officer means, except in the definition specified Canadian corporation in this section and in section 59 , a person who is appointed or employed in the administration or enforcement of this Act. ( préposé ) owner of a residential property means a person that is identified as an owner in respect of the residential property under the land registration system or other similar system applicable where the residential property is located, or that could reasonably be considered to be an owner in respect of the residential property based on such a system, and includes a person that (a) is a life tenant under a life estate in respect of the residential property, (b) is a life lease holder in respect of the residential property, (c) has, under a long-term lease, continuous possession of the land on which the residential property is situated, or (d) is a prescribed person, but does not include (e) a person that gives continuous possession of the land on which the residential property is situated to another person referred to in paragraph (b) or (c), or (f) a prescribed person. ( propriétaire ) ownership percentage , in respect of a particular person that is an owner of a residential property for a calendar year, means (a) if prescribed circumstances exist, a prescribed percentage; (b) if paragraph (a) does not apply, if section 4.1 applies in respect of the particular person, if the land registration system or other similar system applicable where the residential property is located does not separately indicate a percentage of the ownership in respect of the residential property for each capacity in respect of which this Act applies 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