Clause (a)(iii)(B) of the definition of "qualifying residential unit" in s. 256.2(1) of the Excise Tax Act applies to residential units that are to be used for one year or more "as a place of residence of individuals, each of whom is given continuous occupancy of the unit... ." Webb J stated (at para. 11):
It does not seem reasonable that Parliament would have intended that only units used simultaneously by more than one person would qualify and therefore there is no reason to not apply the Interpretation Act to include a single individual.
See summary under ETA - s. 256.2 for the facts.