Federal Sales Tax New Housing Rebate Regulations (SOR/91-53)

4 (1) Subject to subsection (2), in these Regulations, the interior floor space of a complex or unit includes the width of its enclosing walls that are not adjacent to any other complex or unit and half of the width of its enclosing walls that are adjacent to another complex or unit.

(2) The interior floor space of a complex and of the common areas of a condominium complex does not include

• (a) storage rooms, attics and basements, unless they are finished to a standard comparable to the living areas of the complex

  • (i) where the complex is a specified single unit residential complex, by the builder who supplies the complex to the person who is entitled to a rebate under section 121 in respect of the complex, and

  • (ii) in any other case, by a builder of the complex;

• (b) parking areas; and

• (c) areas set aside for the placement of equipment for the heating of, or the supply of water, gas or electricity to, the complex or the condominium complex.

(3) [Repealed, SOR/96-551, ss. 3, 4(T)]