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Residential Care Services

The supply of a residential care service is exempt from GST and QST where

  • the service consists of providing care and supervision to children or disabled or underprivileged individuals;
  • the service provides such individuals with a place of residence in an establishment that is operated by the supplier for the purpose of providing such services.

For this reason, the supply of residential care services provided by the operator of such an establishment (for example, in a group home for children) is generally exempt from GST and QST.

For more information about the fiscal status of the supply of residential care services, contact us.

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