• Supporting document requirements for private rulings

    This page lists the documents and information we usually need to process private rulings about the subject displayed.

     

    Please send the following documents and information with your private ruling application form.

    Input taxed supplies - Residential rent

    • Is it a supply of land or buildings occupied as a residence, or intended to be occupied as a residence and capable of being occupied as a residence?
    • Is it a supply of a floating home or boat that is occupied as a residence, or is intended to be occupied as a residence and is capable of being occupied as a residence?
    • Do the premises have facilities for day-to-day living - including cooking, laundry, bathroom and sleeping facilities?
    • Provide the details of the premises including the address and, where practical, any plans.
    • Provide the details of the owners of the premises and any rental or lease agreements. Provide copies of the lease or sub- lease documentation.
    • Do you own more than one premises or do the premises have central management, multiple occupancy or offer services in addition to accommodation (this would include a hotel, motel, inn, hostel, boarding house or anything similar)?
      Last modified: 18 Jul 2012QC 19051