Eligible property
 1. (0.1) In the event of a conflict between this section and a section of this Regulation that sets out an exemption or special rule with respect to eligible property in a specified municipality, the section that sets out the exemption or special rule prevails. O. Reg. 581/17, s. 2. (1) A building or structure on property that is classified in one of the commercial classes or industrial classes or in the landfill property class is prescribed to be an eligible property for the purposes of section 364 of the Act for a period of time if, (a) the period of time is at least 90 consecutive days; and (b) no portion of the building or structure was used at any time in the period of time.  O. Reg. 325/01, s. 1 (1); O. Reg. 300/03, s. 2 (1); O. Reg. 97/17, s. 2 (1). (2) A portion of a building on property that is classified in one of the commercial classes or in the landfill property class is prescribed to be an eligible property under section 364 of the Act for a period of time if the period of time is at least 90 consecutive days and throughout the period of time, (a) the portion of the building was not used and was clearly delineated or separated by physical barriers from the portion of the building that was used; and (b) the portion of the building, (i) was capable of being leased for immediate occupation, (ii) was capable of being leased but not for immediate occupation because it was in need of or undergoing repairs or renovations or was under construction, or (iii) was unfit for occupation.  O. Reg. 325/01, s. 1 (2); O. Reg. 300/03, s. 2 (2); O. Reg. 97/17, s. 2 (2). (3) A portion of a building on property that is classified in one of the industrial classes is prescribed to be an eligible property under section 364 of the Act for a period of time if, (a) the period of time is at least 90 consecutive days; and (b) throughout the period of time, the portion of the building was not used and was clearly delineated or separated by physical barriers from the portion of the building that was used.  O. Reg. 325/01, s. 1 (3); O. Reg. 300/03, s. 2 (3). (4) The following rules apply for the purposes of subsections (1), (2) and (3): 1. A reference to a period of at least 90 consecutive days shall be read as a reference to a period of at least 89 consecutive days if the period includes all of February. 2. The following, in the absence of other activity, does not constitute the use of a building or structure or a portion of a building: i. Construction, repairs or renovations of the building, structure or portion of the building. ii. The heating, cooling, lighting or cleaning of the building, structure or portion of the building. iii. The presence of fixtures.  O. Reg. 325/01, s. 1 (4). (5) Despite subsections (1), (2) and (3), a building, structure or portion of a building is not prescribed to be an eligible property under section 364 of the Act for a period of time if, (a) it is used for commercial, industrial or landfilling activities on a seasonal basis; (b) it is leased to a tenant who is in possession of the leasehold interest throughout the period of time; or (c) it is included in a subclass for vacant land under subsection 8 (1) of the Assessment Act throughout the period of time.  O. Reg. 325/01, s. 1 (5); O. Reg. 300/03, s. 2 (4); O. Reg. 97/17, s. 2 (3). (6) Despite subsections (1) and (2), a building or structure or portion of a building is not prescribed to be an eligible property under section 364 of the Act if it is in the resort condominium property class.  O. Reg. 210/05, s. 1.