North Shore Health Region v. Canada, 2008 FCA 2 -- summary under Subsection 191(3)

The self-supply rule did not apply to a newly-constructed nursing home when the first residents were given occupancy of their rooms given that the residents had no right to occupy any particular room, and the room that was assigned to a resident could be changed at the will of the facility operator. As the word "'possession' generally implies elements of dominion and control" it followed that the residents were not given "possession" of residential units in the facility as required by s. 191(3)(b)(i).