500.5.2. For the purposes of section 500.5.1, a dwelling is not vacant or underused if it is occupied at least 180 days a year by its owner, by a person of whom the owner is or was a relative or to whom the owner is or was connected by marriage or a civil union, including through a de facto spouse, or with whom the owner has or had a caregiving relationship, or by another occupant, in the latter case under a lease or sublease with a term of at least 180 days.
For the purposes of the first paragraph, a dwelling is deemed to be occupied(1) during any period in which it is subject to an evacuation order issued by a judicial or administrative authority;
(2) during any period in which its occupant, where the dwelling is the occupant’s principal residence, cannot occupy it due to his state of health;
(3) during the 24 months following its owner’s death, where the dwelling was the owner’s principal residence, or the death of a person of whom the owner was a relative or to whom the owner was connected by marriage or a civil union, including through a de facto spouse, or with whom the owner had a caregiving relationship, where the dwelling was that person’s principal residence;
(4) during any period in which it is uninhabitable due to major work and the six months after the end of the work; and
(5) during any period in which it is intended to be used by its owner as a secondary residence and is not offered for rent to any tourist within the meaning of the Tourist Accommodation Act (chapter H-1.01). The period referred to in subparagraph 4 of the second paragraph must not exceed 24 months after the beginning of the major work concerned.
The presumption provided for in subparagraph 5 of the second paragraph applies in respect of only one dwelling per owner in the territory of the municipality. In cases where more than one dwelling may be concerned, the owner shall designate one dwelling that is to benefit from the application of that subparagraph.
2023, c. 332023, c. 33, s. 201.