Single-unit residential complex

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:

  • housing 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 establishment).

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