Can accessory buildings under 108 square feet have a basement in Ontario?

I’m looking to build a small bunkie in the forest behind my cottage. I’ve been reading the bylaws, and it looks like I can come up with a pretty usable space by including a loft with a less than 6 foot height above it, etc.

I came up with the idea of potentially pouring a foundation for these, and having a second story below for potentially the washroom or something. I’ve been looking around and I can’t seem to find any bylaws on basements inside permitless 108 square foot or less accessory buildings.

Is this allowed?