Mr. Litman built a laneway house on top of a detached garage on his property in Ottawa, without severing it, and claimed the new housing rebate. In finding that this qualified under s. 256(2)(a) as the construction of a residential complex which was a single unit residential complex for use as the primary place of residence of a relation (his mother), St-Hilaire J stated (at para. 25) that:
The laneway house is detached from the main house and it forms a new residential complex where, prior to its construction, there was none. In addition, I see nothing in the definition of residential complex that requires that the laneway house be held under separate title to meet the requirements of that definition.