31 July 2003 Ruling Case No. 37807

A retirement home other than that portion of it that was devoted to residents suffering from Alzheimer's or other dementia did not qualify as a health care facility. "In a health care facility, the provision of care would not be discretionary benefits that are available in addition to accommodation."

Supplies to the residents of a retirement home did not qualify under s. 2 of Part IV of Schedule V. "It is our view that needs and other conditions normally related to aging are not, in and of themselves, determinative factors that the individuals have a disability."