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Seniors are one of the fastest-growing population groups in Canada and the demand for senior care services is rising, creating significant room for business growth within the arena of personal care facilities within Canada.
If you are the owner / operator of a long-term care facility, you may be eligible for tax rebates that you aren’t even aware of. For example, here is a brief summary of two recent court cases that may be of interest to your business.
The first is the Elim Housing Society case, where the Society was allowed to claim the 83% public service body rebate as a “facility operator”. The second is the Cartier House Care Centre case, where Cartier was granted a GST rebate of tax paid in error to third party contractors for homemaker services. Both of these cases are significant because they were under the general proceedings of the courts and a significant departure from how the Canada Revenue Agency (CRA) has treated these situations in the past through their reviews and rulings. Neither of these cases have been appealed by the CRA.
Please review the summaries below to see if they are similar to your situation as there may be an opportunity to review your treatment of these items.
Elim Housing Society case
In the Elim Housing Society (“Elim”) Tax Court of Canada case, the court ruled that this facility operator is entitled to claim the 83% public service body rebate. Here are the key facts which were presented in the case.
The facility, which qualified for the 83% rebate has the following characteristics:
If your facility provides similar level of care, you may be eligible for the 83% rebate as a “facility operator”.
Cartier House Care Centre Case
In the Cartier House Care Centre (“Cartier”) case, the court ruled that the entity is eligible for a refund of the GST paid to third party contractors that supplied “homemaker services”. Homemaker services are exempt of GST.
For the third party contractor services to qualify as GST-exempt homemaker services, the following factors were considered by the court in the particular case of Cartier:
If you have paid GST to third party contractors for homemaker services, you may be eligible for a refund of the GST paid to the contractors.
If you have any questions in respect of the above summaries, please contact Heather Weber, CPA, CGA, MNP’s Indirect Tax Services Leader at 250.763.8919 or [email protected] or one of the Speciality Tax Business Advisors listed below.
B.C.: Angela Chang T: 778.374.2121
AB: Mitch LaBuick T: 780.969.1468
SK: Jeff Harrison T: 306.751.7998
MB: Mark Brubacher T: 204.924.7531
ON: John Frim T: 519.772.1961
Related Topics:Health Care; Canada Revenue Agency; Tax Credits
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