A residential complex that contains only one residential unit and is not held in co-ownership. For purposes of the rebate, a single unit residential complex can be either:

• a residential complex with two units or less, such as a duplex, a detached house, semi-detached house or a rowhouse unit, or a mobile home; or
• a multiple unit residential complex that is owned by an individual, is used primarily (more than 50% of the time) as a residence of the individual or a relation, and contains one or more rooms intended to be rented for short-term accommodation (e.g., a bed and breakfast).