CRA finds that "exclusive" use accommodates incidental other uses

In order for the gain from the sale by an NPO of a clubhouse to be exempt under s. 149(5)(e), that property must have been "used exclusively for and directly in the course of providing the dining, recreational or sporting facilities provided by it for its members."  CRA considers that the previous earning of hall rentals from non-members does not eliminate this exemption.

Neal Armstrong.  Summary of 12 April 2013 T.I. 2012-0460901E5 under s. 149(5).