GST/HST Memorandum 21-2 “Residential Care Services” January 2019 -- summary under Section 2 “Underprivileged” generally “refers to an individual who, being unable to provide for their own or their dependants’ basic requirements...The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access. Read more about GST/HST Memorandum 21-2 “Residential Care Services” January 2019 -- summary under Section 2