Canada Revenue Agency Government of Canada
Skip to content area (Access key: x)
Skip to side menu (Access key: y)
Français Contact us Help Search Canada Site
Home What's new E-services Site map Forms and publications
A to Z index
 
Forms and publications

P-099    The Meaning of 'Hotel', 'Motel', 'Inn', 'Boarding House', 'Lodging House' and 'Other Similar Premises', as used in the definition of 'Residential Complex' and 'Residential Unit'

Notice to the reader:
Effective July 1, 2006, the rate of GST is 6% and the rate of the HST is 14%. All references to GST/HST rates of 7% and 15% in this publication should be read as 6% and 14% respectively. For more information please refer to July 1, 2006 Reduction in the Rate of the GST/HST.

HTML p-099-e.html (18 KB)

Last update: 1995-01-01
Available in print: 1993-12-16

For more information, see our help file. You can also order printed copies and multiple formats of this form, such as large print, Braille, audio, and E-text (accessible electronic text).
More Ways to Serve You!
Date modified:
1995-01-01 		Return to
Top of page 		Important notices