Staff time associated with a specific resident was recorded as RST; time that could not be associated with a resident was recorded as NRST.
Analysis objectives were to: (1) determine the amount of variance in RST and RU that was between and within nursing units; (2) estimate effects of RUG-III group, resident-level covariates, and average NRST and other unit-level variables on resident RU and RST.
Each resident's RST RU was added to NRST RU, which was assigned uniformly across all residents on a nursing unit.
The average NRST was 26 minutes for licensed and professional staff and 46 minutes for unlicensed staff.
Among unit-level covariates, average licensed/professional and unlicensed NRST had significant effects on RST.
Some economists suggest that the federal government could piggyback an NRST on the state sales tax systems.
Most commentators agree that administration and collection costs for an NRST would be less than the current federal income tax system, and the size of the IRS could be greatly reduced.
Another advantage of an NRST is that consumers are familiar with paying a retail sales tax and it does not engender the same hostility as the income tax.
The NRST applies only to final sales by businesses to consumers.
The NRST applies to residential properties purchased or acquired on or after April 21, 2017 in the Greater Golden Horseshoe.
As announced in the 2017 Ontario Budget, exemptions from the NRST are intended for refugees, nominees under the Ontario Immigrant Nominee Program, or if the purchaser jointly acquires the designated land with a spouse who is a Canadian citizen, permanent resident of Canada, refugee or nominee.
NRST rebates are intended to be available for homebuyers who obtain permanent residency within four years of purchasing or acquiring their home; rebates are also intended to be available for non-Canadian citizens and non-permanent residents of Canada working in Ontario for a continuous period of at least one year since the date of purchasing or acquiring their home, and international students enrolled full-time in an approved institution at a campus located in Ontario for a continuous period of at least two years from the date of purchasing or acquiring their home.