CRA rules on qualification of a seniors facility for the 83% GST rebate
One of the requirements for the receipt of the 83% GST rebate by a registered charity operating a nursing home was that (under (a)(iii)(B) of the definition of “facility supply”) “a physician … be at, or be on call to attend at, the … qualifying facility at all times when the individual is at the … qualifying facility.” CRA ruled favourably regarding an arrangement under which:
Where the chronic care residents at the facility have medical problems that require a high level of health care, a physician is present at, or on-call to attend at, the Facility at all times during the resident’s stay.
This seems to imply that the “on call” arrangement was not required for the residents when they did not have “high level” requirements. In addition, there was a doctor (who also had his own family practice) titled the “Medical Director” who was at the facility on a part-time basis.
Neal Armstrong. Summary of 6 July 2020 GST/HST Ruling 123293 under ETA s. 259(1) – facility supply – (a)(iii)(B).