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I-3 - Taxation Act

Section 277
Disposition versions

Full text
277. The principal residence of an individual is deemed to include the land subjacent to it and such portion of any contiguous land as can reasonably be regarded as contributing to the use and enjoyment of the housing unit as a residence.
However, where the total area of the land subjacent to the principal residence and the portion of contiguous land exceeds one-half hectare, the excess shall be deemed not to have contributed to the use and enjoyment of the housing unit as a residence unless the individual establishes that it was necessary to such use and enjoyment.
1972, c. 23, s. 257; 1984, c. 15, s. 65; 2004, c. 8, s. 54.
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