I-3 - Taxation Act

Section 1029.8.147 Disposition versions

2021-06-02

1029.8.147. (Repealed).

2010, c. 5, s. 168; 2011, c. 6, s. 207; 2021, c. 14, s. 165.

2011-06-06

1029.8.147. For the purposes of the definition of “eligible dwelling” in section 1029.8.146, the following rules apply:

(a)  a dwelling that is a manufactured home or a mobile home is considered to be permanently installed only if

i.  it is set on permanent foundations,

ii.  it is served by a waterworks and sewer system, by an artesian well and a septic tank, or by a combination of these as necessary for the supply of drinking water and the drainage of waste water, and

iii.  it is permanently connected to an electrical distribution system;

(b)  a dwelling that is an apartment in an immovable under divided co-ownership or an adjoining structure includes only the portion of the apartment or structure that is a private portion; and

(c)  if the dwelling is an apartment in a residential duplex or triplex and work is carried out in respect of a portion of the duplex or triplex that serves for the common use of the occupants, that portion is considered to be part of an individual’s dwelling only if each of the apartments in the duplex or triplex is occupied, at the time the work-related expenditures are incurred, as a principal place of residence by an individual who co-owns the duplex or triplex at the time.

2010, c. 5, s. 168; 2011, c. 6, s. 207.

2010-04-20

1029.8.147. For the purposes of the definition of “eligible dwelling” in section 1029.8.146, the following rules apply:

(a)  a dwelling that is a manufactured home or a mobile home is considered to be permanently installed only if

i.  it is set on permanent foundations,

ii.  it is served by a waterworks and sewer system, by an artesian well and a septic tank, or by a combination of these as necessary for the supply of drinking water and the drainage of waste water, and

iii.  it is permanently connected to an electrical distribution system;

(b)  a dwelling that is an apartment in an immovable under divided co-ownership or an adjoining structure includes only the portion of the apartment or structure that is a private portion; and

(c)  if the dwelling is an apartment in a residential duplex or triplex and work is carried out in respect of a portion of the duplex or triplex that serves for the common use of the occupants, that portion is considered to be a structure adjoining an individual’s dwelling only if each of the apartments in the duplex or triplex is occupied, at the time the work-related expenditures are incurred, as a principal place of residence by an individual who co-owns the duplex or triplex at the time.

2010, c. 5, s. 168.