The CRA on February 6, 2015 released a new guidance entitled CG-022 Housing and Charitable Registration Guidance.  It covers a number of issues relating to housing including how housing can be used to relieve poverty and the provision of specially adapted housing for those with disabilities. It sets out a number of specific pieces of information that would need to be provided if an organization is applying for charity status to be able to show that the provision of housing is charitable.  Existing housing providers should also be able to show that information if they ever audited.  

You can review the full guidance at: CG-022 Housing and Charitable Registration Guidance