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Underused Housing Tax Regulations

Version of section 2 from 2022-12-15 to 2022-12-30:


Marginal note:Definitions

  • The following provision is not in force.

     (1) The following definitions apply in this section.

    census metropolitan area

    census metropolitan area means a census metropolitan area within the meaning of the Statistics Canada document entitled Standard Geographical Classification (SGC) 2021. (région métropolitaine de recensement)

    population centre

    population centre means a population centre within the meaning of the Statistics Canada document entitled Standard Geographical Classification (SGC) 2021. (centre de population)

    specified census agglomeration

    specified census agglomeration means a census agglomeration within the meaning of the Statistics Canada document entitled Standard Geographical Classification (SGC) 2021 that has a total population of at least 30,000. (agglomération de recensement désignée)

  • Marginal note:Paragraph 6(7)(m) of Act — prescribed areas

    (2) For the purposes of paragraph 6(7)(m) of the Act, each of the following areas is a prescribed area in respect of a calendar year:

    • (a) an area that is, as determined in the last census published by Statistics Canada before the calendar year, neither within a census metropolitan area nor within a specified census agglomeration; and

    • (b) an area that is, as determined in the last census published by Statistics Canada before the calendar year,

      • (i) within a census metropolitan area or specified census agglomeration, and

      • (ii) not within a population centre.

  • Marginal note:Paragraph 6(7)(m) of Act — prescribed condition

    (3) For the purposes of paragraph 6(7)(m) of the Act, a prescribed condition, for a calendar year and in respect of a person that is an owner of a residential property located in an area referred to in subsection (2), is that the residential property is used as a place of residence or lodging by the owner or the owner’s spouse or common-law partner for at least 28 days during the calendar year.


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