Elim Housing Society – Tax Court of Canada finds that a nursing home for those with dementia qualified for the enhanced public service body HST rebate

Woods J found that a B.C. long-term care facility, whose residents mostly had dementia, severely impaired mobility, complex medical issues and a life expectancy of between three months and three years, was making "facility supplies," so that it was eligible for the enhanced 83% public service body HST rebate. This likely overrules 3 July 2012 Ruling 109082 (re a nursing home).

Although there were a number of significant and novel interpretive issues to resolve, the "gist of the dispute… [was] whether the services provided by care aides…, such as toileting and bathing, [were] therapeutic health care services." Woods J found that it was sufficient that these care aide services were provided at the direction of the on-site nurses "to address particular medical concerns."

Neal Armstrong. Summary of Elim Housing Society v. The Queen, 2015 TCC 282 under ETA s. 259(1) – facility operator.