The claimant sought payment of HST on attendant care services outside of the ACB limit. Aviva had paid a total of $1,829.62 in HST as charged by the AC service provider, but paid it from the ACB limits. The claimant argued that the payable HST was not subject to the ACB limit as set out in section 19 of the SABS. Adjudicator Grant ruled that the payable HST was not subject to the ACB limit and was to be paid separately as a tax and not as a service, citing the Professional Services Guideline, Superintendent’s Guideline No. 03/14, as well as FSCO issued Bulletin No. A-04/15 as both being persuasive in his determination.
