See Also
North Shore Health Region v. The Queen, 2006 TCC 585
The registrant was not a "public hospital" given that it did not provide its patients with a high degree of complex medical care but, instead,...
Blanche's Home Care Inc. v. The Queen, [2004] GSTC 30, 2004 TCC 192 (Informal Procedure)
The appellant was not eligible for the new residential rental property rebate in respect of its purchase of a property that was a "personal care...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | 23 | |
| Tax Topics - Excise Tax Act - Section 256.2 - Subsection 256.2(3) | purchase of assisted-living facility did not generate rebate | 133 |
Administrative Policy
24 March 2022 GST/HST Ruling 222713 - Sale of […][real property by a charity]
A registered charity, which was largely government-funded, used a facility, which it had constructed, to provide a program which involved clients...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part V.1 - Section 1 | facility used for short-term accommodation of charity's clients was not residential complex | 85 |
29 August 2011 Ruling Case No. 62030
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,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part I - Section 7 | 112 |
4 April 2011 Headquarters Letter Case No. 92799
recreational vehicles at a recreational park did not qualify as a residential units.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part I - Section 7 | 106 | |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | 65 |
4 April 2011 Headquarter Letter Case No. 122697
the lease to the individual of land located at a seasonal waterfront resort site specifes that the site shall be used for recreational use only. ...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part I - Section 7 | 121 |
4 April 2011 Headquarter Letter Case No. 87088
a lease of land located at a lake resort site became exempt under s. 7(a)(i) when the individual's husband retired and began to use a park model...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part I - Section 7 | 95 |
8 April 2003 Ruling RITS 38750
As the primary purpose for rooms in a hospital was medical treatment rather than a place to stay, a sale of the hospital was not exempt.
Policy Statement P-238, 7 November 2000
Where a medical practitioner uses the services of a second practitioner (the locum) while he is on vacation, and the locum remits 30% of patient...
6 September 2000 Headquarters Letter RITS 25829
"Long-term care centres, nursing homes, long-term beds in hospitals, long-term health institutions, are also considered places of residence if...
GST/HST Memorandum 19.2 “Residential Real Property” February 1998
Place of residence v. lodging
16. The meaning to be attributed to a "place of residence" as opposed to "lodging", is based on a determination of...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Residential Complex | 207 |