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Harmonized sales tax on attendant care services is included within the statutory maximum limits for attendant care benefits under the pre-2019 SABS.
This appeal addressed whether Harmonized Sales Tax (HST) on attendant care benefits was included within the statutory maximums under the Statutory Accident Benefits Schedule (SABS) for accidents occurring before June 3, 2019.
The appellant (insured) argued that HST should be payable in addition to the maximums, while the respondent (insurer) contended it was part of the maximums.
The Court of Appeal upheld the Divisional Court's decision, finding that the relevant SABS provisions were unambiguous and that HST constituted a "reasonable and necessary expense" included within the $6,000 monthly and $1,000,000 total maximums for attendant care benefits.
The court emphasized that the same words in a statute must be given the same meaning throughout.
Neighbours' appeal allowed; minor variances for reduced setbacks denied due to adverse impacts on neighbourhood.
The applicant sought minor variances to reduce five lot setbacks to permit the construction of an L-shaped home and an inground pool.
The City's Committee of Adjustment authorized the variances, and two immediate neighbours appealed to the Ontario Land Tribunal.
The Tribunal found that the proposed reduced setbacks would result in an imposing structure, inconsistent streetscapes, massing and overshadowing issues, and privacy concerns.
Relying on uncontradicted planning evidence, the Tribunal concluded the variances failed to meet the requirements of section 45(1) of the Planning Act.
The appeal was allowed and the variances were not authorized.
