CRA accepts that seniors in a Saskatchewan personal care home were “disabled” so that their fees were exempted from GST

ETA, Sched. V, Pt. IV, s. 2 exempts "a supply of a service of providing care, supervision and a place of residence to… individuals with a disability in an establishment operated by the supplier for the purpose of providing such service."

CRA considers that "‘disability’ generally refers to a long-term impairment that restricts an individual in carrying out his or her activities of daily living," and ruled that the fees charged to the senior residents of a Saskatchewan personal care home were exempted on the basis inter alia of a representation that each resident suffered an impairment restricting the conduct of such activities.

Neal Armstrong. Summary of 21 November 2014 Ruling 150099a under ETA, Sched. V, Pt. IV, s. 2.