275. For the purposes of the election mentioned in article 274, every natural person of full age and Canadian citizenship at the time of the publication of the notice contemplated in article 303 is entered on the schedule to the valuation roll:(a) if he has been domiciled in the municipality for at least 12 months before polling day or,
(b) in the case where he is not domiciled therein, if he has been entered on the valuation roll as owner of an immovable for at least 12 months before polling day, or if he has been the tenant of a store, counting-house, shop, office or place of business in the municipality for the same period.