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According to the website below, If the tenant is a non-arm's length tenant, and the owners are not Canadians or members of a
satellite family , a rental exemption may apply in very limited circumstances.
The tenant must:
Be a Canadian citizen or permanent resident
Be a resident of B.C. for income tax purposes at the end of the last day of the calendar year
Not be a member of a satellite family
Have a B.C. income for the calendar year that is equal to or greater than three times the annual fair market rent for the entire residential property
https://www2.gov.bc.ca/gov/content/...-vacancy-tax/individuals/tenancy-requirements
Last edited: Jan 31, 2019
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