Underused Housing Tax Act — U-0.5 6
her than a prescribed residential property) for a calendar year if (a) [Repealed, 2024, c. 17, s. 138] (b) [Repealed, 2024, c. 17, s. 138] (c) the residential property is not suitable for year-round use as a place of residence; (d) the residential property is seasonally inaccessible because public access is not maintained year-round; (e) the residential property is uninhabitable for a period of at least 60 consecutive days in the calendar year as a result of a disaster or hazardous condition caused by circumstances beyond the reasonable control of an owner of the residential property and this paragraph did not apply in respect of the same disaster or hazardous condition for more than one prior calendar year; (f) a dwelling unit that is part of the residential property is uninhabitable for a period of at least 120 consecutive days in the calendar year as a result of a renovation to the residential property, any work in relation to the renovation is carried on without unreasonable delay and this paragraph did not apply in respect of the residential property for any of the nine prior calendar years; (g) the person becomes an owner of the residential property in the calendar year and was never an owner of the residential property in the prior nine calendar years; (h) the person died during the calendar year or the prior calendar year; (i) the person is the personal representative in respect of a deceased individual who was an owner of the residential property during the calendar year or the prior calendar year and the person was not otherwise an owner of the residential property in either of those calendar years; (j) the following conditions are met: (i) an individual who was an owner of the residential property died during the calendar year or the prior calendar year and the individual’s ownership percentage in respect of the residential property at the time of death was at least 25%, and (ii) the person was an owner of the residential property on the day the individual died; (k) the construction of the residential property is not substantially completed before April of the calendar year; (l) the construction of the residential property is substantially completed in January, February or March of the calendar year, the residential property is offered for sale to the public during the calendar year and the residential property had never been occupied by an individual as a place of residence or lodging during the calendar year; (m) the residential property is located in a prescribed area and prescribed conditions, if any, are met; or (n) the person is a prescribed person. Tax not payable — primary place of residence (8) Subject to subsection (10), no tax is payable under subsection (3) by an individual in respect of a residential property for a calendar year if a dwelling unit that is part of the residential property is, for the calendar year, the primary place of residence of (a) the individual or the individual’s spouse or common-law partner; or (b) a child, of the individual or the individual’s spouse or common-law partner, who occupies the dwelling unit for the purpose of authorized study at a designated learning institution as defined in section 211.1 of the Immigration and Refugee Protection Regulations . Tax not payable — qualifying occupancy (9) Subject to subsection (10), no tax is payable under subsection (3) by an owner of a residential property for a calendar year if the number of days during the calendar year that are included in a qualifying occupancy period in respect of the residential property in relation to the owner is 180 days or more. No single day is to be counted more than once in the determination of the number of days during the calendar year that are included in a qualifying occupancy period in respect of the residential property in relation to an owner. Exception — multiple residential properties (10) If, on December 31 of a calendar year, an individual who is neither a citizen nor a permanent resident is