4 (1) For the purpose of determining a rebate payable to a particular person under section 259 of the Act, a prescribed property or service is
(a) property or a service that is primarily for consumption, use or supply by the particular person in the course of making supplies by way of lease, licence or similar arrangement of a residential complex or a residential unit (other than supplies of short-term accommodation and supplies that are exempt supplies by reason of paragraph 6(b) or section 6.1 of Part I of Schedule V to the Act), where
(i) in the case of property or a service that is primarily for consumption, use or supply in the course of making supplies of residential units in a multiple unit residential complex that contains more than two residential units and
[...]
(E) students,
