CRA indicates that a sublease of land to a mobile home occupant is a supply of part of a residential complex, unless the site is a residential trailer park

A corporation, which has been headleased land, subdivides the land into residential lots that are registered in the land registry, and subleases the lots to persons who install manufactured homes (qualifying as “mobile homes,” as defined in ETA s. 123(1)) on the lots. CRA indicated that the subleasing of the land would be regarded as the supply of “part of a residential complex” – except that if the land was a site in a residential trailer park, the s. 123(1) definition of residential complex as it applied (in para. (d) thereof) to a mobile home, excluded the land from the residential complex (consisting only of the mobile home), so that the sublease instead would be a supply of bare land. CRA did not discuss whether such supplies were exempted under Sched. V, Pt. I, s. 6(a) or 7(b).

Neal Armstrong. Summaries of 1 December 2020 GST/HST Interpretation 193361r under ETA Sched. V, Pt. I, s. 6(a) and s. 123(1) - residential trailer park.