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Divisional Court Overturns LAT Decision on HST

In Dominion of Canada General Insurance Company v. Ridi, 2021 ONSC 3707, the Divisional Court overturned a decision of the Licence Appeal Tribunal and held that, for accidents occurring prior to June 3, 2019, amounts of HST payable for taxable attendant care services are to be paid as part of the attendant care benefit, but the payment of HST is subject to the limits available under the policy.

It should be noted that the application provision was amended for accidents on or after June 3, 2019. HST is now paid in addition to the limits for medical, rehabilitation, and attendant care benefits.