CRA considers that a single condo unit can be a hotel for GST/HST purposes

A residential complex for GST/HST purposes does not include a hotel or inn.  CRA considers that where there is a building with multiple condo units (in this case, a condominium resort), each unit is tested to see if it is a hotel or inn on its own rather than by reference to the character of the building as a whole.  In P-099, CRA indicates that a hotel or inn generally provides temporary accommodation to the public, with ancillary services where appropriate.

Neal Armstrong.  Summaries of 22 July 2013 Interpretation 145125 under ETA – S. 123(1) – Residential complex and General Concepts – Ownership.