Blanche's Home Care Inc. v. The Queen, [2004] GSTC 30, 2004 TCC 192 (Informal Procedure) -- summary under Residential Unit

The appellant was not eligible for the new residential rental property rebate in respect of its purchase of a property that was a "personal care home" under the Personal Care Homes Act and Personal Care Homes Regulations, 1996 (Saskatchewan) in light of evidence of the appellant that approximately $1,000 of the $1,750 monthly fee paid by residents of the home was attributable to personal care services. Baubier J. accepted the submission of the Minister that the appellant was making a single supply of services to the residents under the "Admission Agreements" with them.