Public Service Body Rebate (GST/HST) Regulations — 4
4 (1) For the purpose of determining a rebate payable to a particular person under section 259 of the Act, a prescribed property or service is (a) property or a service that is primarily for consumption, use or supply by the particular person in the course of making supplies by way of lease, licence or similar arrangement of a residential complex or a residential unit (other than supplies of short-term accommodation and supplies that are exempt supplies by reason of paragraph 6(b) or section 6.1 of Part I of Schedule V to the Act), where (i) in the case of property or a service that is primarily for consumption, use or supply in the course of making supplies of residential units in a multiple unit residential complex that contains more than two residential units and (A) that is owned by the particular person, or (B) that has been supplied by way of lease, licence or similar arrangement to the particular person, all or substantially all of the residential units in the complex are supplied for the purpose of occupancy that is not restricted to (C) seniors (D) youths, (E) students, (F) individuals with a disability, individuals in distress or other individuals in need of assistance, (G) individuals whose eligibility for occupancy of the complex or unit or for reduced lease payments is dependent on a means or income test, (H) individuals for whose benefit no other persons, other than public sector bodies, pay consideration for the supplies of the accommodation and who either pay no consideration for the supplies or pay consideration that is significantly less than the consideration that could reasonably be expected to be paid for comparable supplies made by a person in the business of making such supplies for the purpose of earning a profit, or (I) any combination of individuals described in any of clauses (C) to (H), and (ii) in any other case, the principal purpose of the particular person in carrying on the activity of supplying the complex or unit is other than to provide accommodation for individuals described in any of clauses (i)(C) to (H); (b) property or a service that is primarily for consumption, use or supply by the particular person in the course of making a supply of a parking space included in section 8.1 of Part I of Schedule V to the Act for a given period, if the supply is incidental to the use of land, a residential complex or a residential unit and property and services for use by the particular person primarily in the course of making supplies by way of lease, licence or similar arrangement of the land, residential complex or residential unit during the period are prescribed property or services because of paragraph (a); (c) property or a service that is primarily for consumption, use or supply by the particular person in the course of making (i) supplies of land, a building or a part of a building to a person other than a public sector body, where the supplies are exempt supplies by reason of section 6.1 of Part I of Schedule V to the Act, or (ii) exempt supplies of parking spaces, where those supplies are incidental to the use of the land, building or part of a building; (d) property or a service that is primarily for consumption, use or supply by the particular person in the course of making (i) supplies of land, a building or a part of a building to a public sector body for a period, where the supplies are exempt supplies by reason of section 6.1 of Part I of Schedule V to the Act and the property or service would be a prescribed property or service by reason of paragraph (a) if the supplies of the land, building or part of a building that are made during that period by the body were made by the particular person, or (ii) exempt supplies of parking spaces, where those supplies are incidental to the use of the land, building or part of a building; (e) excisable goods that are acquired by the particular person for the purpose of making a supply of the excisable goods for consideration that is not included as