The property may qualify as the taxpayer's principal residence for more than 4 taxation years (under certain conditions) if the reason for the change in use is that the place of employment of the taxpayer or the taxpayer's spouse or common-law partner has been relocated. The conditions (as per subsection 54.1 of the Income Tax Act) include:

1. the employer must not be related to the taxpayer or the taxpayer's spouse or common-law partner;
2. the property must be at least 40 kilometres farther from the new place of employment than is the subsequent residence; and
3. either
   1. the taxpayer resumes inhabitation of the property during the term of employment with the same employer, or by the end of the taxation year following the year in which the employment terminates; or
   2. the taxpayer dies during the term of the employment.