If a property is subject to the EHT and the owner wishes to avoid the tax, the owner may:

• Become a landlord by renting the property for a minimum of six months of the year, in periods of at least 30 consecutive days (i.e. a month to month or fixed tenancy agreement);
• Enlist a property management firm to rent the property for the required duration, or consider a lease with a company (e.g. a business who has employees who work periodically on Vancouver, or a film company) who can sublease or license to individuals who will occupy the home for at least 6 months of the year for periods over 30 days;
• Invite a family member or friend to occupy the property as their principal residence for at least 6 months of the year. If the owner has a family member or friend occupy the unit, they do not have to pay rent but a rental agreement should be entered into confirming the terms of the tenancy and the occupier must occupy the property as their principal residence for at last 6 months of the year;
• Keep the property as-is and pay the EHT; or
• Sell the property.