Residential Unit

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, provided assisting living in varying degrees, with the availability of trained nurses to dispense medication and render relatively routine medical assistance if required, but with there being no physicians on staff and the visits of a geriatrician being infrequent. Although the registrant was designated as a "hospital" for certain provincial regulatory purposes, such designation was on the basis that it qualified as a "community care facility" rather than as a hospital in the ordinary sense of that word.

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 home" under the Personal Care Homes Act and Personal Care Homes Regulations, 1996 (Saskatchewan) in light of evidence of the appellant that approximately $1,000 of the $1,750 monthly fee paid by residents of the home was attributable to personal care services. Baubier J. accepted the submission of the Minister that the appellant was making a single supply of services to the residents under the "Admission Agreements" with them.

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

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, 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.

4 April 2011 Headquarters Letter Case No. 92799

recreational vehicles at a recreational park did not qualify as a residential units.

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. The individual stays in a manufactured trailer on the site for approximately 95% of the period from the beginning of May to Thanksgiving while maintaining a primary residence in the city (with the resort unit being supported on concrete blocks for permanent stability and connected in a permanent way to hydro, gas, water and septic facilities.) Given that the unit is used as the individual's place of residence (albeit not the primary place of residence) it qualifies as a place of residence and the lease is exempt under s. 7(a)(i) of Part I of Sched. V.

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 trailer, which was installed in a permanent manner at the site (including connection to hydro, gas, water and septic facilities), as his place of residence from May to October of each year, with the individual spending her weekends and summer periods there. Although an individual may have more than one place of residence, a place of residence would not normally include an abode of a transient nature.

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 billings to the first practitioner during the course of the locum, the payments made by the locum to the first practitioner do not represent consideration for a supply.

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 most or all of the main factors listed above are indicative of being the individual's place of residence."

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 the purposes of the stay, the amount of time of the stay, and physical preseence. ... [T]he place should not normally include an abode of a transient nature.


M. Firth, "Problems Receivable", Canadian GST Monitor, No. 123, December 29, 1998, p. 1.