Any of the following types of housing units can be a principle residence:
- a house;
- a cottage;
- a condominium;
- an apartment in an apartment building;
- an apartment in a duplex; or
- a trailer, mobile home, or houseboat.
A leasehold interest in a housing unit or a share of the capital stock of a co-operative housing corporation can also be a principle residence.
Land of which a housing unit is situated can qualify as part of a principle residence.
A property has to meet certain conditions to be a principal residence.