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Underused Housing Tax (HST) Ruling
4 June 2024 Underused Housing Tax (HST) Ruling 246047 - AND UHT INTERPRETATION GST/HST - Obligation to file UHT returns
Definition of “owner” The term “owner” is defined in section 2 as follows: owner of a residential property means a person that is identified as an owner in respect of the residential property under the land registration system or other similar system applicable where the residential property is located, or that could reasonably be considered to be an owner in respect of the residential property based on such a system, and includes a person that (a) is a life tenant under a life estate in respect of the residential property, (b) is a life lease holder in respect of the residential property, (c) has, under a long-term lease, continuous possession of the land on which the residential property is situated, or (d) is a prescribed person, but does not include (e) a person that gives continuous possession of all the land on which the residential property is situated to persons referred to in paragraph (b) or (c), or (f) a prescribed person. ...
GST/HST Ruling
3 July 2012 GST/HST Ruling 109082 - Eligibility to claim the 83% Public Service Body Rebate as a facility operator
A facility or part of a facility will be considered a qualifying facility if: (a) supplies of services that are ordinarily rendered during that fiscal year or part to the public at the facility or part would be facility supplies if the references in the definition of “facility supply” in subsection 259(1) to “public hospital or qualifying facility” were references to the facility or part; (b) an amount, other than a nominal amount, is paid or payable to the operator as qualifying funding in respect of the facility or part for the fiscal year or part; and (c) an accreditation, licence or other authorization that is recognized or provided for under a law of Canada or a province in respect of facilities for the provision of health care services applies to the facility or part during that fiscal year or part. ...