What is the test for a qualifying residential unit?

Canada (Federal), Canada

The following excerpt is from Boissonneault Groupe Immobilier Inc. v. The Queen, 2012 TCC 362 (CanLII):

To conclude, it is important to note that the requirements of clause (B) of subparagraph (a)(iii) of the definition of “qualifying residential unit” are set out in subsection 256.2(1) of the Act. Melinte v. R., supra, at paragraph 17, stands for the following doctrine: (a) the unit must be used as a place of residence of individuals; (b) each of whom is given continuous occupancy of the unit; (c) under one or more leases; (d) for a period (e) throughout which the unit is used as the primary place of residence of that individual; (f) of at least one year (or the shorter period of time contemplated by this clause).

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