I believe it's less than 30 days, but I would have to check on that. I believe that essentially, if you provide housing that is like a hotel room for two days, then you're in competition with the hotels in the city, so there should be the same tax treatment.
Those rules try to provide equity between various situations. That's why in this case the special rebate for NPOs, which usually don't qualify for a rebate, is available to put them on the same footing as a charity that operates a health care facility. But when those NPOs operate something that is not a health care facility, the intention was never that the rebate be available. When you operate an apartment building, whether it's seniors who occupy the apartment building or it's a regular apartment building, the treatment should be the same. Under the GST legislation, rental housing is exempt. So, basically, the landlord doesn't charge tax to the renters, but they're not allowed to claim ITCs for the tax they incur in the course of operating their residential rental housing.