CCRA rejected the position that the operator of a medical clinic supplied institutional health care services to its patients on the basis the health care services rendered by the physicians were described in paragraph (h), i.e., services rendered by persons who received remuneration for the services from the operator. Instead, CCRA maintained its position that
"where a corporation or other company, including a medical clinic, contracts for services and property, including the premises, supplies, staff, etc., that it in turn provides to the physicians with respect to their medical practices, and the clinic is entitled under an agreement with the physician to retain a certain percentage of their ... billings, the clinic is providing management services to the physicians. It is our view that the portion of the physicians' ... income that the clinic retains is a charge to the physicians for the clinics' operating and administrative expenses."
"'Case room' is the official term for a delivery or birthing room for maternity patients."