Wellesley Central Residences Inc. v. Canada (National Revenue), [2011] GSTC 101, 2011 FC 760 -- summary under Municipality

R.L. Barnes J. affirmed the Minister's decision not to designate the taxpayer as a municipality given that there was insufficient basis to interfere with the Minister's discretion. The taxpayer corporation was a registered charity that constructed a 112-unit residential facility to care for frail seniors and people with HIV. The Minister's policy was to to allow the municipality designation for entities that supplied accommodation, but withhold it where residents are provided with a variety of services in addition to the supply of accommodation, which was the case here - the taxpayer provided personal care, homemaking, and coordination with other service providers. Although the taxpayer's activities were laudable, the designation was within the Minister's discretion and the decision not to make such a designation was "transparent, intelligible, and rationally supported by the reasons given" (para. 23).