The strata corporation may not unreasonably refuse to grant an exemption [s.144(6)]. Some factors that Court has found relevant for consideration by Strata Corporation include (Als v The Owners, Strata Corporation NW 1067, 2002 BCSC 134): – inability to re-sell the unit/decrease in sale value from purchase price; – inability to obtain insurance because a unit is not occupied; – potential prohibitive cost of property management; – substantial decrease in sale value where a new ban on rentals is put in place; – value of the unit making up all or substantially all of an owner’s assets.