How do you propose to measure that? If someone commutes to a work camp outside Fort Mac and is only physically present in Vancouver for two weeks each month, do they pay the tax? What if someone spends 4 months every winter in Florida? How about someone who gets hit by a truck and spends six months in a hospital? Or an elderly couple who move into a care home because the husband has dementia, but want to keep the house they lived in for 50 years because the wife (who is still in good health) might move back there after the husband dies?