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Rebate for builder-operators and purchasers of residential care facilities

Amendments regarding residential care facilities have been enacted so that builder-operators and purchasers of such facilities who meet the requirements are now entitled to a new residential rental property rebate (NRRP rebate).

The new rules affect head lease payments, self-assessment rules for builder-operators of residential care facilities, and the requirements that must be met to claim an NRRP rebate.

Before February 27, 2008, builder-operators of residential care facilities and purchasers of such facilities could claim an NRRP rebate only if they made supplies of residential units (that is, long-term residential rentals) to residents of the facilities. Under the new rules, builder-operators and purchasers of such facilities are also entitled to claim such a rebate if they make supplies, to residents, of nursing and/or personal care services included with a residential unit, provided all the other requirements for claiming the rebate are met.

Operators whose NRRP rebate claims were denied under the old rules may file a second rebate application if, further to the amendments, they are now entitled to such a rebate. The application must be filed on or before February 26, 2010.

Under the new rules, builder-operators of residential care facilities who meet the new legislative requirements for claiming an NRRP rebate, but who did not self-assess consumption taxes on a facility on or before February 26, 2008, may claim such a rebate by making an election to adjust their net tax. To make the election, a builder-operator must be entitled to an NRRP rebate and must not have sold the facility. The election may be made to adjust the net tax of a reporting period that ends on or before February 26, 2010.

For further information, see GST/HST Info Sheet GI-045, Residential Care Facilities and Proposed Changes in the 2008 Budget.

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