Words and Phrases - "chronic care"
24 July 2019 GST/HST Ruling 162099 - 83% Public Service Body rebate eligibility
The Corporation, which is a registered charity receiving a portion of its operating funding from the Ontario Ministry of Health and Long-Term Care (MOHLTC), through the Local Health Integration Networks (LHIN), but relies mainly on donations, operated a palliative care hospice with the patients having a physician on call at all times, the physicians attending interdisciplinary meetings regarding the patients and writing orders, which are carried out by the nurses and with the nursing staff spending several hours each day assisting each patient with the activities of daily living, such as transferring, toileting, feeding, and mobility.
In connection with ruling that the Corporation is a facility operator making facility supplies at a qualifying facility, and before referring to the decision in Elim Housing, CRA stated:
It is our understanding that palliative care differs from chronic care. Therefore, it is not necessary for elements referred to in clauses (a)(iii)(A) to (D) of the definition of “facility supply” to be met in order for a supply to qualify as a “facility supply”, where only palliative care is being provided, as in the present case.
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| Tax Topics - Excise Tax Act - Section 259 - Subsection 259(2.1) - Paragraph 259(2.1)(c) | absence of accreditation or authorization by the Ministry of Health was acceptable as the facility was accountable under an Accountability Agreement to its LHIN | 221 |