Excise Tax Act — E-15 256.2
he person will occupy it for the person’s own use or the person will supply it by way of lease as a place of residence or lodging for an individual who is a relation, shareholder, member or partner of, or not dealing at arm’s length with, the person, the person can reasonably expect that the unit will be the primary place of residence of the person or of that individual; or (b) a prescribed residential unit of the person. ( habitation admissible ) relation has the meaning assigned by subsection 256(1). ( proche ) self-contained residence means a residential unit (a) that is a suite or room in a hotel, a motel, an inn, a boarding house or a lodging house or in a residence for students, seniors, individuals with a disability or other individuals; or (b) that contains private kitchen facilities, a private bath and a private living area. ( résidence autonome ) Reference to “lease” (2) In this section, a reference to a “lease” shall be read as a reference to a “lease, licence or similar arrangement”. Purpose-built rental housing – student residence (2.01) For the purposes of applying this section and the Real Property (GST/HST) Regulations (other than prescribed provisions) in respect of a taxable supply of property that is a residential complex or an addition to a residential complex, if the taxable supply and the property meet the conditions described in paragraph (3.1)(a) or (b), clause (a)(iii)(A) of the definition qualifying residential unit in subsection (1) is to be read as follows: (A) as the primary place of residence of the person or a relation of the person, or of a lessor of the complex or a relation of that lessor, for a period of at least one year or for a shorter period where the next use of the unit after that shorter period is as described in clause (B), (A.1) if the person is a university that is established and operated otherwise than for profit, a public college that is established and operated otherwise than for profit or a school authority that is established and operated otherwise than for profit, as a place of residence for students attending the university, the public college or a school of the school authority, or Purpose-built rental housing — cooperative housing corporation (2.1) For the purposes of applying subsections (3) and (5) and section 255 in respect of a taxable supply to a person that is a cooperative housing corporation of property that is prescribed for the purposes of subsection (3.1), if the taxable supply and the property meet the conditions described in paragraph (3.1)(a) or (b) and if prescribed conditions are met, the person is deemed not to be a cooperative housing corporation in respect of the taxable supply. Rebate in respect of land and building for residential rental accommodation (3) If (a) a particular person, other than a cooperative housing corporation, (i) is the recipient of a taxable supply by way of sale (in this subsection referred to as the “purchase from the supplier”) from another person of a residential complex or of an interest in a residential complex and is not a builder of the complex, or (ii) is a builder of a residential complex, or of an addition to a multiple unit residential complex, that gives possession or use of a residential unit in the complex or addition to another person under a lease entered into for the purpose of its occupancy by an individual as a place of residence that results in the particular person being deemed under section 191 to have made and received a taxable supply by way of sale (in this subsection referred to as the “deemed purchase”) of the complex or addition, (b) at a particular time, tax first becomes payable in respect of the purchase from the supplier or tax in respect of the deemed purchase is deemed to have been paid by the person, (c) at the particular time, the complex or addition, as the case may be, is a qualifying residential unit of the person or includes one or more qualifying residential units of the person, and (d) the