Hi there!
If a park model trailer, travel trailer or motor home is used for residential purposes and is permanently affixed to land in the same manner as a house, i.e., set on a permanent foundation and not merely placed on the land, it may qualify as a “residential unit”.
To learn more, visit: https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/19-2/residential-re...
