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 thi

Finance committee  Maybe, maybe not. It's always a question of facts in those situations. But the way you described it, it sounds more like a hotel than actually—

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 p

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