As the homeowner, you occupy the residential property for six months or more throughout the taxation year. You may only have one principal residence.
Occupied as principal residence of a permitted occupant
A person(s) that is authorized by the registered owner to occupy a residential property as their principal residence for six months or more throughout the taxation year. A permitted occupant is not a tenant or subtenant. A permitted occupant may include but is not limited to a family member or a friend of the registered owner.
Occupied as a tenanted property
A property that is occupied by a person(s) that has a written tenancy agreement for a term of at least 30 days to occupy the residential property as their principal residence. The property must be occupied by one or more tenants for six months or more throughout the year.
Vacant with an eligible exemption
A residential owner may declare the property vacant with an eligible exemption. Please see the Exemptions section for further details.
Vacant or deemed/determined vacant
A property can be “declared” vacant by the homeowner through their property status declaration. A property will be “deemed” vacant if the owner fails to make a property status declaration. A property that has been selected for audit, or on review for a Notice of Complaint or appeal can be “determined” to be vacant upon completion of the review.