61ENotice of qualifying person not completing period of residence in time

61E Notice of qualifying person not completing period of residence in time (1) The owner of land that is or has been exempt under section 61 must give written notice to the Commissioner if a qualifying person does not continuously use and occupy the land as the qualifying person's principal place of residence for at least 6 months commencing on or before the qualifying occupation date. (2) Notice must be given under this section within 30 days after the date that is 6 months after the qualifying occupation date. S. 61F inserted by No. 23/2022 s. 21.