CRA considers that nursing homes do not qualify for the 83% GST rebate

CRA considers that a public institution operating a nursing home (in this case, one focusing on Alzeimer's residents) did not qualify for the higher 83% GST rebate available to qualifying operators of "qualifying facilities" (as opposed to a 50% rate) given that the level of "active" physician involvement in the care services was significantly short of that traditionally provided in hospitals.  Examples of qualifying facilities included "those that offer a high level of therapeutic care, cancer clinics, day surgery clinics and community health centres that render primary care services."

Neal Armstrong.  Summary of 20 May 2011 HQ Letter 115028 under s. 259(1) - "facility supply".