Blanche's Home Care Inc. v. The Queen, [2004] GSTC 30, 2004 TCC 192 (Informal Procedure) -- summary under Subsection 256.2(3)

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 (most of whom had a medical issue such as Alzheimer's) was attributable to personal care services. Beaubier 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 rather than (having regard to the definition of qualifying residential unit before the additio of s, (a)(ii)(A.1) thereof) a supply of accommodation described in Sched. V, Pt. I, s. 6.