Words and Phrases - "place of residence"
22 March 2022 GST/HST Interpretation 238955 - Whether a bunkhouse located on […][a farm] and used to provide housing to temporary foreign workers is a place of residence for GST/HST purposes and eligibility for input tax credits in respect of its construction
a bunkhouse was a residential complex even though it was used for lodging rather than as a place of residence
A farmer constructed a 600 square-feet bunkhouse (with 2 bedrooms, a kitchen and bathroom) to provide accommodation to two temporary foreign workers for each annual 10-week harvest period. CRA found that self-supply rule in s. 191(3) did not apply since the bunkhouse was first occupied as a place of lodging, rather than as a “place of residence” as required by s. 191(3)(b)(i). Even though the units were places of lodging rather than places of residence, CRA nonetheless considered the bunkhouse to qualify as a residential complex and as a multiple unit residential complex.
Words and Phrases
place of residence| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 191 - Subsection 191(3) | s. 191(3) did not apply where a MURC was used as a place of "lodging” rather than a "place of residence" | 271 |
| Tax Topics - Excise Tax Act - Section 141 - Subsection 141(4) | s. 141(4) applied where commercial use of bunkhouse was “minimal” | 168 |