CRA rules that group homes are not health care facilities for GST purposes

A registrant operated "group homes" whose main function was to give on-going life skills training and life-long learning and support in developmental skills to people with significant developmental disabilities (provided principally by psychologists and social workers).  CRA ruled that, unlike nursing homes, which provide 24-hour nursing support, the group homes did not meet the definition of "health care facility" for GST purposes.

Scott Armstrong.  Summaries of 13 September 2011 Ruling Case No. 102589 under ETA Sched. V, Part 2, s. 1 and s. 259(1).