Finance committee  Yes, for their activities that are linked to the operation of the health care facility, those NPOs which normally don't qualify for a rebate will continue to qualify for the GST/HST charity PSB rebate to the extent to which their expenses are incurred in the course of operating the health care facility.

Finance committee  This is an issue that was brought to us by the CRA, and I believe in that circumstance that's what it is.

Finance committee  The CRA usually brings issues to our attention because representations are made to them that the rebate should apply in certain circumstances. There are all the steps at CRA where they decide whether they agree or not with the interpretation. In this case, basically they said this interpretation is not how the provision has been applied and interpreted since the GST has existed, but they flag the potential risk.

Finance committee  It's always a function of how long they are going to stay there. If they go there for two weeks, it's treated like a hotel. It's taxable.

Finance committee  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.

Finance committee  It's always a case-by-case analysis. There are all sorts of possible situations. My understanding is that one of the criteria CRA looks for is why a person is going in that particular facility that may be a health care facility. Usually one criteria that is used is the need for health care and supervision of the person.