If an individual entered into a contract to construct, repair or renovate a home on land they already owned, and they die before certain conditions are met, the trustee may choose to have the home and land treated as the deceased's main residence for up to four years before the home became (or was to become) their main residence.
The trustee can make this choice if the deceased dies before:
- the home is finished
- it was practicable for the home to be their main residence, or
- they had lived in the home for three months.
If the trustee makes this choice, no other dwelling can be treated as the deceased's main residence during that time.