Underused Housing Tax Regulations

Marginal note:Definitions

• 2 (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.