Exemption for renting residential dwelling: GST-exempt unless rented to a registered person; proprietor and accommodation exclusions apply. Renting of a residential dwelling for use as residence is GST-exempt except where rented to a registered person; however, the exemption covers a registered person who is a proprietor renting in his personal capacity for his own residence and not on account of the proprietorship. Exclusions include student residences, hostels, camps and paying-guest accommodations. 'Renting in relation to immovable property' is defined to include access, occupation or use, with or without transfer of possession or control, and includes letting, leasing and licensing.