CRA finds that repairing a fire-damaged condo qualifies as a service re the occupancy or use of the condo

ETA Sched. V, Pt. I, s. 13 exempts a supply of property or a service by a condo corp to the owner of a condo unit “if the property or service relates to the occupancy or use of the unit.” CRA found that this exemption applies where, after a fire in a condo unit, the condo corp pays a contractor to perform restoration work, funded out of insurance proceeds. Accordingly, the condo corp would not be entitled to an input tax credit for the GST/HST charged to it by the contractor

Neal Armstrong. Summary of 8 March 2018 CBA Roundtable, Q.21 under Sched. V, Pt. I, s. 13.