The Ontario Building Code | Plumbing Fixtures
7.4.3.1. Plumbing Fixtures
(1) sanitary units, bathtubs and shower baths shall not be installed adjacent to wall and floor surfaces that are pervious to water.
In Plain Language
Sanitary units, bathtubs, and showers can't be installed against wall or floor surfaces that are pervious (able to absorb water), since moisture would seep into and damage those surfaces over time.
This is a plain-language summary of the 2012/2017 Ontario Building Code text above, for general understanding only and not a substitute for the Code. Always confirm current requirements against the 2024 edition (O.Reg. 163/24) or a qualified professional before construction.