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 t

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

Finance committee  I don't know the particular situation of Ronald McDonald, whether they are a charity, so I'm not commenting on that. I'm just commenting on the fact that if it's similar to a hotel room, normally it's taxable.

Finance committee  Yes, I will make the request to the department.

Finance committee  The intent of the amendment is to ensure that the provision applies as it is intended. The taxpayers put forward a situation where they wanted a relief to apply where it was not the long-standing policy to apply, in a case where a taxpayer was operating a health care facility b

Finance committee  Let me just add to that. This situation was put forward and essentially now, the long-standing policy of the legislation was not met in that particular situation, or there was a risk that it was not met. There is no final decision on what interpretation a court would take on th

Finance committee  Yes.

Finance committee  There was a position put forward by a taxpayer and essentially there are steps to go through. There is an internal appeal to the CRA where the taxpayer talks with the CRA, and when there is still a disagreement, there is always a recourse to the court that is available to the tax

Finance committee  Usually, if the challenge to the court has been finally determined by the court, an amendment to the legislation would not apply to it. But if not, yes, and this was the intention of this amendment, to clarify the long-standing position of the government in that respect.

Finance committee  A not-for-profit building.