Click on the arrows to change the translation direction. { bidder: 'pubmatic', params: { publisherId: '158679', adSlot: 'cdo_btmslot' }}]}]; { bidder: 'ix', params: { siteId: '555365', size: [120, 600] }}, { bidder: 'openx', params: { unit: '539971079', delDomain: 'idm-d.openx.net' }}, var googletag = googletag || {}; {code: 'ad_topslot_b', pubstack: { adUnitName: 'cdo_topslot', adUnitPath: '/2863368/topslot' }, mediaTypes: { banner: { sizes: [[728, 90]] } }, that part of any common areas and other appurtenances to the building, as well as land immediately contiguous to the building that is reasonably necessary for the use and enjoyment of the building as a place of residence for individuals, and. dfpSlots['houseslot_b'] = googletag.defineSlot('/2863368/houseslot', [], 'ad_houseslot_b').defineSizeMapping(mapping_houseslot_b).setTargeting('sri', '0').setTargeting('vp', 'btm').setTargeting('hp', 'center').setCategoryExclusion('house').addService(googletag.pubads()); However, the period could differ depending on the nature of the operations (e.g., seasonal). ga('set', 'dimension2', "entryex"); artista/scrittore che insegna presso una scuola o università, такий, що постійно проживає за місцем роботи, (residenza ufficiale del governatore nelle colonie), برطانوی حکومت کے حکمراں کی سرکاری رہاءش گاہ, που αποτελείται από κατοικίες (για περιοχή), που απαιτεί ο εργαζόμενος να είναι εσωτερικός, con residencia incluida en el lugar de trabajo, care necesită domiciliu la locul de muncă, (služba) za katero je potrebno bivališče v istem kraju, такий, що потребує постійного проживання за місцем роботи, युनिवर्सिटी के छात्रों के लिए रहने की इमारत. Factors to consider when determining if a substantial renovation has taken place in respect of a residential complex are discussed in detail in Techncial Information Bulletin B-092, Substantial Renovations and the GST/HST New Housing Rebate. 'pa pdd chac-sb tc-bd bw hbr-20 hbss lpt-25' : 'hdn'">. { bidder: 'appnexus', params: { placementId: '11654149' }}, A single unit residential complex is a residential complex with only one residential unit. { bidder: 'ix', params: { siteId: '555365', size: [120, 600] }}, If the test is applied on a prospective basis and covers a reasonable period of time (a full year), the resulting determination will not need to be revised unless actual operations turn out to be materially different from those foreseen. googletag.pubads().enableSingleRequest(); The new definition also applies to supplies of mobile homes made before April 24, 1996, if the consideration for the supply becomes due on or after that day or is paid on or after that day without having become due and the individual is applying for a new housing rebate for a mobile home bought from a builder (including a dealer or manufacturer). bids: [{ bidder: 'rubicon', params: { accountId: '17282', siteId: '162036', zoneId: '776160', position: 'atf' }}, Further information Technical Information Bulletin B-092. In this case, the premises occupied by the tenant solely for residential purposes constitute a residential unit. { bidder: 'pubmatic', params: { publisherId: '158679', adSlot: 'cdo_topslot' }}]}, bids: [{ bidder: 'rubicon', params: { accountId: '17282', siteId: '162036', zoneId: '776156', position: 'atf' }}, At its simplest level, ordinary residence connotes something more than mere temporary presence in a place. 'max': 30, The second room is expected to be rented to one customer for 200 days for $30/day. Land (other than a site in a residential trailer park) that is subjacent and immediately contiguous to the mobile home and that is reasonably necessary for its use and enjoyment as a place of residence also forms part of the residential complex. } storage: { {code: 'ad_rightslot', pubstack: { adUnitName: 'cdo_rightslot', adUnitPath: '/2863368/rightslot' }, mediaTypes: { banner: { sizes: [[300, 250]] } }, ing. 37. { bidder: 'pubmatic', params: { publisherId: '158679', adSlot: 'cdo_rightslot2' }}]}]; This means the sites must be serviced and accessible for use by a mobile home throughout the year. { bidder: 'ix', params: { siteId: '195451', size: [300, 250] }}, "authorizationFallbackResponse": { bids: [{ bidder: 'rubicon', params: { accountId: '17282', siteId: '162036', zoneId: '776140', position: 'atf' }}, (As long as the residential unit is in a residential complex and the tenant leases the premises for residential purposes for a period of continuous possession or use of one month or more, the supply of the leased premises is exempt under the provisions of paragraph 6(a) of Part I of Schedule V. For a discussion of exempt rentals, see Section 19.2.2, Residential Real Property—Rentals.). It is provided for your reference. ga('send', 'pageview'); Add residency to one of your lists below, or create a new one. For further information on bed and breakfast establishments and new housing rebates, see the following GST/HST Memoranda: 49. ga('require', 'displayfeatures'); { bidder: 'openx', params: { unit: '539971063', delDomain: 'idm-d.openx.net' }}, For example, Jim Smith builds a single unit residential complex and intends to use it as his primary place of residence. { bidder: 'appnexus', params: { placementId: '11654174' }}, The definition of “residential complex” has been clarified to provide greater certainty that the time period of “less than 60 days” refers, as noted above, to periods of continuous possession or use. (A duplex is generally considered to be a multiple unit residential complex, but as noted in paragraph 48, a duplex is considered a single unit residential complex for purposes of GST/HST new housing rebates.).