A trailer situated on a leased site at a trailer park has had its wheels removed, is fully skirted, and a room addition has been constructed, attached to the trailer and permanently affixed to a cement pad. There are year-round connections of hydro, water and sewer facilities, the roads to the park are ploughed, and the unit is fully furnished by the individual and used as a residence. Ruling that the rentals together with on-charges of municipal taxes are exempt under s. 7(a)(i) of Part I of Sched. V. The trailer is considered to come within "any other similar premises" in the definition in s. 123(1) of a residential unit.
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