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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.
HST on attendant care services is included within the maximum limits under the pre-2019 SABS.
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.
