Because, as you said, the cottages are not winterized, the legislation already has an exception for residential properties that are not suitable for year-round use as a place of residence. That's just to address that small comment you made.
February 14th, 2022 / 10:50 a.m.
Director General, Sales Tax Legislation, Sales Tax Division, Tax Policy Branch, Department of Finance
Because, as you said, the cottages are not winterized, the legislation already has an exception for residential properties that are not suitable for year-round use as a place of residence. That's just to address that small comment you made.
See context to find out what was said next.