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Leasing of a Site in a Trailer Park

The leasing of a site on which a recreational unit is situated may be exempt from GST and QST even if the site is not located in a residential trailer park. The leasing of the site may be an exempt supply if the recreational unit occupying the site

  • qualifies as a residential unit for GST and QST purposes;
  • is permanently affixed to land for long-term use as a place of residence, in the same way as a residential unit;
  • is used as a place of residence for individuals.

The term "recreational unit" refers to a mini-home, a park model trailer, a travel trailer or a similar unit that has residential attributes similar to those of a mobile home. However, a folding camping trailer (also known as a pop-up or tent trailer), a camper van, a truck camper, a motor home or a similar unit or vehicle is not considered to be a recreational unit.

The question of whether or not a recreational unit can be considered to be a residential unit, to be affixed to land for long-term use and to be used as a place of residence is a question of fact and is therefore determined on a case-by-case basis.

For more information, consult GST/QST Policy Statement P-104, Supply of Land for Recreational Units such as Mini homes, Park Model Trailers, and Travel Trailers, and GST/HST Memorandum 19.2, Residential Real Property.

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