Primary dwelling refers to a dwelling where a person usually lives. It may be a house or apartment, and at a given time, a person shall not have more than one primary residence. Primary residence is the legal residence of an individual, for purposes of income tax calculation or for acquiring a mortgage. Generally a person’s primary residence is determined based on the mailing address, telephone listing, the time spent at the residence per year and such other factors. On other occasions, a main dwelling unit on a parcel of land is also called primary residence.