Reconsideration dismissed; HST on attendant care services is payable outside the statutory benefit limits.
The respondent insurer requested a reconsideration of a Tribunal decision which found that HST claimed with respect to attendant care services was to be paid outside of the attendant care benefit limits prescribed by the Statutory Accident Benefits Schedule.
The insurer argued the Tribunal made multiple errors of law, including finding that HST is not an 'expense' subject to the limits, relying on non-binding FSCO Bulletins, and misapprehending expert evidence.
The Tribunal dismissed the request for reconsideration, finding no significant errors of law that would warrant a different outcome.
The Tribunal affirmed that interpreting HST as a tax rather than a 'reasonable and necessary expense' is consistent with a plain reading of the Schedule.
OLATOntario Licence Appeal TribunalMay 29, 2020
