The Minister of Finance appealed a decision granting the University of Waterloo a retail sales tax rebate for the construction of a student residence.
The University claimed the rebate as a charitable organization.
The Court of Appeal held that while the University is a charitable organization, the applicable regulations explicitly exclude buildings or structures that are a university from the rebate.
The Court found that a student residence is an integral part of the university's institutional framework.
The appeal was allowed, and the University was found ineligible for the rebate.
