The insurer appealed a Licence Appeal Tribunal decision regarding attendant care benefits for a catastrophically injured insured.
The issue was whether, for accidents occurring before June 3, 2019, the Harmonized Sales Tax (HST) payable for attendant care services was included within the $6,000 monthly and $1,000,000 total maximum limits under section 19 of the Statutory Accident Benefits Schedule, or payable in addition.
The Divisional Court held that the language of section 19 is unambiguous and that HST must be paid as part of the attendant care benefit, subject to the maximum limits.
The appeal was allowed and the LAT decision was set aside.