Types of property that can qualify as a principal residence
As indicated in the definition in , the following types of property can qualify as a principal residence:
a housing unit, which the CRA has accepted could include:
an apartment or unit in a duplex, apartment building or condominium;
a mobile home;
a trailer; or
a leasehold interest in a housing unit; or
a share of the capital stock of ahousing corporation, if such share is acquired for the sole purpose of obtaining the right to inhabit a housing unit owned by that corporation. The term housing corporation means an association, incorporated subject to the terms and conditions of the legislation governing such incorporation, and formed and operated for the purpose of providing its members with the right to inhabit, by reason of ownership of shares therein, a housing unit owned by the corporation.
Land on which a housing unit is situated can qualify as part of a principal residence, subject to certain restrictions
of the housing unit as a residence
By virtue of paragraph (e) of the section 54 definition of , a taxpayer’s principal residence for a tax year shall be deemed to include, except where the property consists of a share of the capital stock of a housing corporation, the land upon which the housing unit stands and any portion of the adjoining land that can reasonably be regarded as contributing to the use and enjoyment of the housing unit as a residence. Evidence is not usually required to establish that hectare of land or less, including the area on which the housing unit stands, contributes to the use and enjoyment of the housing unit as a residence. However, where a portion of that land is used to earn income from business or property, such portion will not usually be considered to contribute to such use and enjoyment. Where the taxpayer claims a portion of the expenses related to the land (such as property taxes or mortgage interest) in computing income, the allocation of such expenses for this purpose is normally an indication of the extent to which he or she considers the land to be used to earn income.
excess of one–half hectare
Where the ich a housing unit is situated exceeds hectare, the excess land is deemed by e of the definition of principal residence not to have contributed to the use and enjoyment of the housing unit as a residence and thus will not qualify as part of a principal residence, except to the extent that the taxpayer establishes that it was necessary for such use and enjoyment. The excess land must clearly be necessary for the housing unit to properly fulfill its function as a residence and not simply be desirable. Generally, the use of land in excess of hectare in connection with a particular recreation or lifestyle (such as for keeping pets or for country living) does not mean that the excess land is necessary for the use and enjoyment of the housing unit as a residence.
Land in excess of hectare may be considered necessary where the size or character of a housing unit together with its location on the lot make such excess land essential to its use and enjoyment as a residence, or where the location of a housing unit requires such excess land in order to provide its occupants with access to and from public roads. Other factors may be relevant in determining whether land in excess of hectare is necessary for the use and enjoyment of the housing unit as a residence, such as, for example, a minimum lot size or a severance or subdivision restriction (see ). In all cases, however, it is a question of fact as to how much, if any, of the excess land is necessary for the use and enjoyment of the housing unit as a residence.
A municipal or provincial law or regulation may require, for example, a minimum lot size for a residential lot in a particular area that would be in excess of hectare, or impose a severance or subdivision restriction with respect to a residential lot in a particular area restricting the lot from being hectare or below. If such a law or regulation existed in any given year during which the taxpayer owned the property, the area that is in excess of hectare would normally be part of the principal residence for that particular year.
林林总总，税局的定义大意是，房子底下的土地一般不超过1/2 hectare （半公顷，约合1.235 acres）可算是自住房部分。如果超过半公顷土地，只要超过部分满足房屋的使用需求或者合理的享受需求（“享受”的生活方式，税务局举例说明如果说是为了遛狗需要超过半公顷土地则不能算合理“享受”），那么也可视为自住房土地。另外哪怕是超过半公顷土地，只要是符合当地市政规划或者土地分割需要超过半公顷土地的，也可视为自住房的部分享受房地产增值的资本增值税豁免。