After noting that the exemption in s. 14 was applicable to training and support services provided by a for-profit corporation to children with neurological or developmental disorders who required assistance with behavioural difficulties, social skills, verbal and non-verbal communication, personal care and day-to-day functioning, CRA noted that the corporation had a social worker on staff and noted that the exemption in s. 7.2 also potentially was available. It stated:
Section 7.2 applies not only to services rendered to the individual with a disorder or disability, but also to services rendered to an individual who is a relative or caregiver of an individual with a disorder or disability, provided the services fall within the practice of the profession of social work and are rendered within a professional-client relationship. The exemption does not, however, apply to services provided by a social worker to an individual who provides care or supervision to the individual with a disorder or disability in a professional capacity, such as another social worker, a teacher or a personal care aide.
