Exemption for a dwelling house

Withdrawal or clawback of the exemption

The dwelling house exemption will be withdrawn if:

  • you qualified for the exemption, but subsequently acquire another interest in a dwelling house from the same disponer
  • within six years of qualifying for the exemption, you:
    • sell the house and do not replace it with another as your only or main home
    • or
    • no longer occupy the house as your only or main home, unless for the reasons outlined on pages 2 and 4 of this section.

If you sell the house and do not use the full proceeds for a replacement, a partial clawback will apply.