The claimant sought the remainder of a partially approved home modification treatment plan (which sought the purchase of a new home) in the amount of $119,451.70. The insurer asserted the remaining balance of the treatment plan was not reasonable and necessary and given the claimant’s “Indian” status HST would not apply to the figures originally claimed. It was agreed that a new home was necessary rather than the expense of making repairs to the current residence, which was on an aboriginal reserve and in a state of disrepair. Adjudicator Ian Maedel, on review of the evidence, including estimates for modifications to the existing home, determined that the remaining balance was payable less amounts allocated to HST. It was noted that an insurer would ordinarily have to pay these fees; however, since the claimant was exempt, the invoices would likely be lower than the remaining amount being claimed. Where, however, the claimant still had to pay HST, Adjudicator Maedel indicated the insurer would have to pay the amount as well.