MELP was found to be performing its services to Canadian patients who underwent bariatric surgery at the surgical unit in Mexico of a Mexican company (“LIMARP”) as agent for LIMARP given that their conduct implied an agency arrangement.
However, MELP was not the agent of LIMARP for the supply of services that were exempted under s. V‑II‑2. While LIMARP’s hospital in Tijuana was a health care facility, MELP’s business premises in Canada where patient facilitators met with a patient, was not a health care facility, and no evidence was provided concerning the allocation of the working hours of the patient facilitators between the duties performed in LIMARP’s hospital and the duties performed in Canada.