s. 1
— Interpretation
In this regulation
s. 1
— travel trailer
travel trailer means a vehicle that is
s. 1(a)
capable of being towed on its own permanent wheels and undercarriage by a motor vehicle,
s. 1(b)
licensed, or able to be licensed, as a trailer under the Motor Vehicle Act for use on highway, and
s. 1(c)
not used as a principal residence.
s. 2
— Exemptions
The Manufactured Home Tax Act does not apply to campers, motor homes or travel trailers.