28 May 2004 Ruling RITS 47263

The provision of services (other than optional services) by the operator of a nursing home to the residents constituted an integrated institutional health care service rather than a supply exempted under s. 6 Part I of Schedule V, given that the primary purpose for which the home was operated was to provide long-term care that involved nursing, personal and supervisory care, meals and support services.

Operating subsidies provided by the Ontario Ministry of Health and Long-Term Care to the operator of a nursing home constituted a grant and not consideration for a supply.

The person constructing a nursing home was not eligible for the rebate, given that the supplies to the residents were exempted under s. 2 of Part II of Schedule V rather than under Part I.