How many weeks of personal use does the Underused Housing Tax vacation property exemption require?

The vacation property exemption under the Underused Housing Tax requires meeting a minimum personal-use threshold, measured in weeks over the calendar year, in addition to the property being located in a prescribed eligible area of Canada discussed in a related question - both conditions need to be satisfied together, not just one of them. Because the exact number of weeks required, along with what counts as qualifying personal use, is set out specifically in the federal regulations rather than a figure that is safe to rely on from general recollection, it is exactly the kind of detail that should be confirmed directly rather than assumed.

This matters practically because owners sometimes assume that simply having a cottage they visit occasionally automatically qualifies, when the actual threshold may be higher, or the eligible-area requirement may not be met at all, meaning the exemption does not apply even with substantial personal use.

Confirm the current required number of weeks, and the eligible-area requirement, directly against the CRA's published guidance for the relevant tax year before assuming a specific property qualifies.