Principal Issues: Whether amounts paid for attendant care provided in a retirement home, under various scenarios, qualify as eligible medical expenses for the purposes of the METC under the Act.
Position: Question of fact, there are various provisions that may apply to allow an amount paid for attendant care to qualify as eligible medical expenses for the purposes of the METC, and each provision has its own specific requirements that must be met in order for the expenditure to be eligible for the METC pursuant to that particular provision.
Reasons: Under paragraphs 118.2(2)(b) through (d) of the Act, eligible medical expenses may include costs paid for attendant care or care in certain types of facilities, such as nursing homes or retirement homes. Paragraphs 118.2(2)(b) and (b.1) of the Act, only apply in respect of the costs of caring for an eligible person with a disability. Paragraph 118.2(2)(d) of the Act applies in respect of the costs of caring for a patient regardless of whether the patient is an eligible person with a disability.
