Hidden Valley Golf Resort Assn. v. Canada, [2002] GSTC 42 (FCA) -- summary under Section 7

By services, 16 October, 2018

Before going on to find that the leasing by the Appellant of cottage properties was a single supply of exempt residential accommodation under s. 7, Sharlow JA stated:

It is common knowledge that residential leases in apartment complexes frequently include the right to services such as security, water, electricity, cable TV, garbage and snow removal, landscaping, and the right to use recreational facilities such as swimming pools, exercise rooms and tennis courts, without requiring the payment of any amount in excess of the stipulated rent. … The only unusual aspect of the subleases in this case is that the tenants have access to a nine-hole golf course. I am not persuaded that the nature of the recreational facilities in this particular case should put the subtenant in a special category.

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