Paris J found that an independent contractor, who provided personal care services to a B.C. for-profit residential care home, was thereby making an exempt supply of "homemaker services" on the basis inter alia that the regional health authority made payments to the operator of the home for the purpose of the acquisition of such services.
In response to a submission by the Crown that if the same finding had been made respecting amounts paid by a regional health authority to a non-profit operator, so that such amounts were found to have been paid for the purpose of the operator acquiring homemaker services, this purpose would preclude the amounts from being government funding as defined in the Regulations (so that the non-profit operator would not be entitled to a PSB rebate), Paris J stated:
From my reading of Part II of Schedule V, supplies of accommodation and services made to residents of assisted living and residential care facilities would appear to be supplies of "institutional health services" "provided in a health care facility" and therefore exempt supplies by virtue of section 2 of Part II of Schedule V. As such, funds received by a non-profit operator of an assisted living or residential care facility from a grantor as consideration for making such property and services available for consumption or use by the residents of the facility would still fall within the definition of "government funding" in the Regulations and the non-profit operator's eligibility for the rebate would not be affected.