In its 2 May 2012 Tax News Item "Property and Services Offered in a Senior Citizens' Residence," Revenu Quebec indicated that various services would be part of a single supply of residential accommodation in the residence, including meals, monitoring, housekeeping in common areas, snow removal, cable television, weekly housekeeping, laundry, group transportation as well as transportation for medical appointments and assistance with certain activities of daily living. CRA stated that it will accept the same position:
provided such services form part of a single supply the predominant element of which is that of a residential unit made by way of lease, licence or similar arrangement. The types of additional services that may be include are discussed in …GST/HST Notice 224 under "Ancillary property and services."
Audit will exercise discretion if it encounters situation in which a registrant has been acting in accordance the Policy Statement P-202 Gift Certificates as it read before the revised policy statement was released in April 2012. Audit will consider the particular circumstances of the registrant and the steps taken by the registrant to comply with the revised policy statement.