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Healthcare – Ontario –
January 2018
PAUL YOUNG CPA, CGA
JANYARY 27, 2018
Paul Young - Bio
• CPA, CGA
• Academia (PF1, FA4 and MS2)
• SME – Risk Management
• SME – Close, Consolidate and Reporting
• SME – Public Policy
• SME – Financial Solutions
• SME – Supply Chain Management
Contact information:
Paul_Young_CGA@Hotmail.com
Introductory
 Healthcare is the largest expenditure by the province of Ontario
 There is misinformation by Ontario Liberals when it comes to how Ontario PC
would handle healthcare and/or how the funding has flow to front-line services
Government Spending/Ontario
Source – Government of Ontario, Stats Canada and Federal Government of
Canada
% of Expenses /Spending
Analysis Commentary
• Harris spent close to 40% on healthcare as compare to McGuinty and
Wynne that spend approximately 38% on healthcare
• LHINs and CCAC were created but have done little in terms of improving
wait times and/or controlling of costs
• Education received more money, but we have more grads having hard
time finding jobs. Meanwhile. Ontario has significant skills gas that could
influence FDI
• Wynne pledge to bring the debt down to 26% of GDP. If Wynne were to
bring the debt down then should need to reduced the debt by $10B per
year.
• Drummond report was virtually ignored and it was succinct in terms of
Ontario has spending problem. Ontario is spending from 18.5 to 17.5%
of GDP of government and only taking in 16.8% in revenue. More
taxation is not the answer
Hydro Cost - Hospitals
Source - http://www.lfpress.com/2017/03/21/hydro-london-health-sciences-centre-electricity-use-falls-but-costs-up-30-per-cent
Add Ontario hospitals to the growing list of electricity users hit with soaring prices.
NDP Leader Andrea Horwath spelled out the pain London Health Sciences Centre and other hospitals
are feeling Tuesday in the Ontario Legislature.
Citing figures obtained through access to information requests, Horwath said LHSC’s electricity bill
ballooned by roughly $2 million in the last six years even though the hospital group cut usage by 13
per cent.
“Health care is at a tipping point in Ontario,” Horwath said. “There have already been frontline
workers laid off at many hospitals, and with skyrocketing hydro bills, hospitals are being squeezed
tighter.”
Funding Cuts - Sudbury
 https://www.sudbury.com/local-news/gelinas-demands-wynne-stop-cutting-health-care-631741
“Henri Chartrand, from my riding, spent his stay at HSN first in the ER waiting for a bed, just to be moved to a
TV room,” said Gélinas. “He told me it was a humiliating, embarrassing and demeaning experience he never
wants to have to go through again.
“Unfortunately, Mr. Chartrand is just one example of literally hundreds from across the province.”
According to Gélinas, Wynne's 2017 budget underfunded hospitals by at least $300 million, further damaging
already overcrowded hospitals where patients are coping with long waits and hallway medicine.
Gelinas said the painful shortfall is going to do even more damage to hospitals already struggling after years of
cuts and underfunding by Wynne – damage that patients like Chartrand can feel.
Cuts to Nursing
 http://rnao.ca/news/media-releases/2017/05/08/evidence-highlights-danger-cutting-rns-ontario
Blog – Nurses
 Nurses
 http://torontosun.com/news/provincial/ontario-nurses-association-campaigning-for-change
 Healthcare comments Wynne
 https://www.facebook.com/votepatrickbrown/?fref=ts
 https://www2.deloitte.com/ca/en/pages/tax/articles/2016-2017-ontario-budget-highlights.html
 Here are the facts:
 https://www.fin.gc.ca/fedprov/mtp-eng.asp#Ontario – The federal government has given Ontario $800M more in healthcare funding or about 6% increase in funding
 Healthcare - http://www.slideshare.net/paulyoungcga/healthcare-and-education-for-canada-analysis-and-impact
 Harris spent more government money as % of government spending on healthcare, but no comment from Wynne, why? http://www.slideshare.net/paulyoungcga/ontario-
government-spending https://www.slideshare.net/paulyoungcga/ontario-kathleen-wynne-and-dalton-mcguinty-era-november-2017
 http://www.slideshare.net/paulyoungcga/provincial-transfers-and-program-spending
 Government of Ontario increase spending by $1B, but that is only about 2% growth. It is easy to spin increase funding, but the reality healthcare has huge issues with delivery.
-
 http://www.fin.gov.on.ca/en/budget/ontariobudgets/2016/ch3b.html#t3-23 – Healthcare received 2% additional funding, so where did the 4% growth from federal
government go in terms money allocation?
 Trillium Healthcare - http://trilliumhealthpartners.ca/newsroom/publications/Documents/publications/annual-report/THP%20Annual%20Report%20Presentation%202014-
2015.pdf -
https://www.rvh.on.ca/rvhagm/SiteAssets/SitePages/rvhagm/2014%20Audited%20financial%20statement%20Royal%20Victoria%20Regional%20Health%20Centre%20final%2
0signed.pdf. Healthcare providers are under pressure to control expense growth as such 2% rise in funding does not offset the costs for hospitals
 Healthcare premium – Patrick Brown and the media should be asking what has happened to healthcare premium money -
http://www.fin.gov.on.ca/en/budget/paccts/2015/15_ar.html#sec4 or http://www.fin.gov.on.ca/en/budget/paccts/2015/15_cfs.html#sec2
 Federal new money $800M
 Healthcare premium is now 3.2B
 It is too bad the media does not call out the less than factual information from the Liberal Party as we would get the clear picture of the waste in government!
Funding
 Healthcare comments Wynne
 https://www.facebook.com/votepatrickbrown/?fref=ts
 https://www2.deloitte.com/ca/en/pages/tax/articles/2016-2017-ontario-budget-highlights.html
 Here are the facts:
 https://www.fin.gc.ca/fedprov/mtp-eng.asp#Ontario – The federal government has given Ontario $800M
more in healthcare funding or about 6% increase in funding
 Healthcare - http://www.slideshare.net/paulyoungcga/healthcare-and-education-for-canada-analysis-and-
impact
 Harris spent more government money as % of government spending on healthcare, but no comment from
Wynne, why? http://www.slideshare.net/paulyoungcga/ontario-government-spending
 http://www.slideshare.net/paulyoungcga/provincial-transfers-and-program-spending
Funding
 Government of Ontario increase spending by $1B, but that is only about 2% growth. It is easy to spin increase
funding, but the reality healthcare has huge issues with delivery.
 http://www.fin.gov.on.ca/en/budget/ontariobudgets/2016/ch3b.html#t3-23 – Healthcare received 2% additional
funding, so where did the 4% growth from federal government go in terms money allocation?
 Trillium Healthcare - http://trilliumhealthpartners.ca/newsroom/publications/Documents/publications/annual-
report/THP%20Annual%20Report%20Presentation%202014-2015.pdf -
https://www.rvh.on.ca/rvhagm/SiteAssets/SitePages/rvhagm/2014%20Audited%20financial%20statement%20Royal
%20Victoria%20Regional%20Health%20Centre%20final%20signed.pdf. Healthcare providers are under pressure to
control expense growth as such 2% rise in funding does not offset the costs for hospitals
 Healthcare premium – Patrick Brown and the media should be asking what has happened to healthcare premium
money - http://www.fin.gov.on.ca/en/budget/paccts/2015/15_ar.html#sec4 or
http://www.fin.gov.on.ca/en/budget/paccts/2015/15_cfs.html#sec2
 Federal new money $800M
 Healthcare premium is now 3.2B
LHINS and CCAC
 Justin seems to think the answer is give Ontario more money, but has never once
look at the disaster of CCAC or LHINS, why? We all know the answer is JT wants
votes so he will snuggle up to Wynne!
 How come nothing was said on this article during the election?
 http://www.thestar.com/opinion/commentary/2014/02/26/kathleen_wynne_must_clean_
up_homecare_mess_hepburn.html
Open Letter to Catherine Fife / NDP
Dear Ms. Fife
 Here are facts about healthcare including the government commitments.
 http://globalnews.ca/news/2042725/health-ministers-urging-pharmacare-program-to-pay-for-prescription-
drugs/
 It is all about money and not looking at cost to serve models, right? It seems to me that there are deep issues
with delivery of healthcare dollars, but that is never discussed. I guess when we have governments like NDP/LP
across Canada at the provincial level it is all about handouts!
 During the past two elections the nursing association called out Harper for not funding healthcare to extent
was required as part of the service level. Yet, the nursing association received money for training that never
made it to training.
Open Letter to Catherine Fife / NDP
 http://www.procurementoffice.ca/2015/02/12/post-ehealth-audit-uncovered-more-health-sector-spending-abuses/
 Pharma Options
 http://www.cbc.ca/news/health/pharmacare-is-not-unaffordable-drug-policy-experts-find-1.2994857
 Provinces Agreement - http://healthydebate.ca/2014/10/topic/cost-of-care/pan-canadian-pharmaceutical-alliance
 Source:
 http://www.slideshare.net/paulyoungcga/provincial-transfers-and-program-spending
 http://www.bloomberg.com/visual-data/best-and-worst//most-efficient-health-care-2014-countries
 http://www.theglobeandmail.com/globe-debate/apples-to-apples-canadas-health-system-underperforms/article19351870/
 http://www.ctvnews.ca/health/canada-ranked-last-among-oecd-countries-in-health-care-wait-times-1.1647061
 http://www.huffingtonpost.ca/michael-bolen/canadian-health-care-ranking_b_5503898.html
 http://www.thestar.com/news/ontario/2009/10/07/ehealth_squandered_1b_auditor_says.html
 http://www.progressive-economics.ca/2014/12/12/the-ontario-auditors-damning-report-on-p3s/,
 PBO - http://cupe.ca/canadas-health-care-system-about-lose-36-billion. Yet nothing is said on the waste with healthcare, why?
http://www.nugget.ca/2015/03/31/workers-rally-for-new-health-accord. It seems like unions are complaining at funding from the Feds, but say nothing on the
LHINs or CCAC - http://blogs.windsorstar.com/opinion/the-stars-view-time-to-audit-ccacs-and-the-lhins or revenue like Ontario Health Premium that does not
go to healthcare - http://www.fin.gov.on.ca/en/budget/paccts/2014/14_cfs.html#operations
Open Letter to Catherine Fife / NDP
 Where are government on Retirement Living: https://www.sfu.ca/uploads/page/10/GRC_030.pdf
 Donations - http://healthydebate.ca/2015/02/topic/politics-of-health-care/philanthropy/.
 Program Spending - http://www.slideshare.net/paulyoungcga/provincial-transfers-and-program-spending
 Doctor Comment -
http://www.therebel.media/canadian_doctor_the_harper_government_is_actually_making_the_right_choice_regarding_healthcare_funding
or http://policyoptions.irpp.org/2014/11/15/the-myth-of-federal-health-care-cuts/
 Radical groups (friends of McGuinty) – Council for Canadians - http://canadians.org/healthcare
http://www.therebel.media/engage_canada_lies.
 The left will tell you the provinces have not agreed to the new transfers and that is fine. The provinces will also not say anything on
delivery or making healthcare spending sustainable as part of their spending plans.
 Failed Contracts - http://www.thestar.com/news/canada/2015/06/18/cgi-information-systems-awarded-269m-by-arbitrator-over-
cancelled-ehealth-contract.html
 Canadian Cancer Society - http://www.cbc.ca/news/canada/cancer-society-spends-more-on-fundraising-than-research-1.1080909
 Nursing Staffing https://www.cna-aiic.ca/en/news-room/news-releases/2015/latest-nursing-workforce-report-raises-flags-for-population-
health
 NDP/MB - http://www.cbc.ca/news/canada/manitoba/manitoba-gets-poor-grade-in-canadian-health-report-1.2954500
 LHIN - http://www.theglobeandmail.com/news/national/ontario-moving-some-seniors-home-care-to-private-agencies/article25487019/
Wait Times
 https://www.fraserinstitute.org/sites/default/files/private-cost-of-public-queues-for-
medically-necessary-care-2017.pdf
People Focus / Healthcare
 https://www.cma.ca/En/Lists/Medias/16th_Annual_National_Report_Card-on_Health_Care_en.pdf
Healthcare Ranking
 http://www.cbc.ca/news/health/canada-health-report-card-ranks-b-c-1st-nunavut-last-1.2954620
Summary
 Wynne will spin the PC cut healthcare when in fact they spent% of government
dollars on healthcare
 Wynne and McGuinty created LHINs and CCAC which have been a failure -
http://www.thestar.com/opinion/commentary/2014/02/26/kathleen_wynne_must_
clean_up_homecare_mess_hepburn.html
 Healthcare wait times have not improved.
 Harris spent more % of government dollars on Healthcare than either Wynne or
McGuinty.
 Many hospitals are struggling with costs as such jobs have been eliminated

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Government Policies - Healthcare- Ontario - January 2018

  • 1. Healthcare – Ontario – January 2018 PAUL YOUNG CPA, CGA JANYARY 27, 2018
  • 2. Paul Young - Bio • CPA, CGA • Academia (PF1, FA4 and MS2) • SME – Risk Management • SME – Close, Consolidate and Reporting • SME – Public Policy • SME – Financial Solutions • SME – Supply Chain Management Contact information: Paul_Young_CGA@Hotmail.com
  • 3. Introductory  Healthcare is the largest expenditure by the province of Ontario  There is misinformation by Ontario Liberals when it comes to how Ontario PC would handle healthcare and/or how the funding has flow to front-line services
  • 4. Government Spending/Ontario Source – Government of Ontario, Stats Canada and Federal Government of Canada % of Expenses /Spending Analysis Commentary • Harris spent close to 40% on healthcare as compare to McGuinty and Wynne that spend approximately 38% on healthcare • LHINs and CCAC were created but have done little in terms of improving wait times and/or controlling of costs • Education received more money, but we have more grads having hard time finding jobs. Meanwhile. Ontario has significant skills gas that could influence FDI • Wynne pledge to bring the debt down to 26% of GDP. If Wynne were to bring the debt down then should need to reduced the debt by $10B per year. • Drummond report was virtually ignored and it was succinct in terms of Ontario has spending problem. Ontario is spending from 18.5 to 17.5% of GDP of government and only taking in 16.8% in revenue. More taxation is not the answer
  • 5. Hydro Cost - Hospitals Source - http://www.lfpress.com/2017/03/21/hydro-london-health-sciences-centre-electricity-use-falls-but-costs-up-30-per-cent Add Ontario hospitals to the growing list of electricity users hit with soaring prices. NDP Leader Andrea Horwath spelled out the pain London Health Sciences Centre and other hospitals are feeling Tuesday in the Ontario Legislature. Citing figures obtained through access to information requests, Horwath said LHSC’s electricity bill ballooned by roughly $2 million in the last six years even though the hospital group cut usage by 13 per cent. “Health care is at a tipping point in Ontario,” Horwath said. “There have already been frontline workers laid off at many hospitals, and with skyrocketing hydro bills, hospitals are being squeezed tighter.”
  • 6. Funding Cuts - Sudbury  https://www.sudbury.com/local-news/gelinas-demands-wynne-stop-cutting-health-care-631741 “Henri Chartrand, from my riding, spent his stay at HSN first in the ER waiting for a bed, just to be moved to a TV room,” said Gélinas. “He told me it was a humiliating, embarrassing and demeaning experience he never wants to have to go through again. “Unfortunately, Mr. Chartrand is just one example of literally hundreds from across the province.” According to Gélinas, Wynne's 2017 budget underfunded hospitals by at least $300 million, further damaging already overcrowded hospitals where patients are coping with long waits and hallway medicine. Gelinas said the painful shortfall is going to do even more damage to hospitals already struggling after years of cuts and underfunding by Wynne – damage that patients like Chartrand can feel.
  • 7. Cuts to Nursing  http://rnao.ca/news/media-releases/2017/05/08/evidence-highlights-danger-cutting-rns-ontario
  • 8. Blog – Nurses  Nurses  http://torontosun.com/news/provincial/ontario-nurses-association-campaigning-for-change  Healthcare comments Wynne  https://www.facebook.com/votepatrickbrown/?fref=ts  https://www2.deloitte.com/ca/en/pages/tax/articles/2016-2017-ontario-budget-highlights.html  Here are the facts:  https://www.fin.gc.ca/fedprov/mtp-eng.asp#Ontario – The federal government has given Ontario $800M more in healthcare funding or about 6% increase in funding  Healthcare - http://www.slideshare.net/paulyoungcga/healthcare-and-education-for-canada-analysis-and-impact  Harris spent more government money as % of government spending on healthcare, but no comment from Wynne, why? http://www.slideshare.net/paulyoungcga/ontario- government-spending https://www.slideshare.net/paulyoungcga/ontario-kathleen-wynne-and-dalton-mcguinty-era-november-2017  http://www.slideshare.net/paulyoungcga/provincial-transfers-and-program-spending  Government of Ontario increase spending by $1B, but that is only about 2% growth. It is easy to spin increase funding, but the reality healthcare has huge issues with delivery. -  http://www.fin.gov.on.ca/en/budget/ontariobudgets/2016/ch3b.html#t3-23 – Healthcare received 2% additional funding, so where did the 4% growth from federal government go in terms money allocation?  Trillium Healthcare - http://trilliumhealthpartners.ca/newsroom/publications/Documents/publications/annual-report/THP%20Annual%20Report%20Presentation%202014- 2015.pdf - https://www.rvh.on.ca/rvhagm/SiteAssets/SitePages/rvhagm/2014%20Audited%20financial%20statement%20Royal%20Victoria%20Regional%20Health%20Centre%20final%2 0signed.pdf. Healthcare providers are under pressure to control expense growth as such 2% rise in funding does not offset the costs for hospitals  Healthcare premium – Patrick Brown and the media should be asking what has happened to healthcare premium money - http://www.fin.gov.on.ca/en/budget/paccts/2015/15_ar.html#sec4 or http://www.fin.gov.on.ca/en/budget/paccts/2015/15_cfs.html#sec2  Federal new money $800M  Healthcare premium is now 3.2B  It is too bad the media does not call out the less than factual information from the Liberal Party as we would get the clear picture of the waste in government!
  • 9. Funding  Healthcare comments Wynne  https://www.facebook.com/votepatrickbrown/?fref=ts  https://www2.deloitte.com/ca/en/pages/tax/articles/2016-2017-ontario-budget-highlights.html  Here are the facts:  https://www.fin.gc.ca/fedprov/mtp-eng.asp#Ontario – The federal government has given Ontario $800M more in healthcare funding or about 6% increase in funding  Healthcare - http://www.slideshare.net/paulyoungcga/healthcare-and-education-for-canada-analysis-and- impact  Harris spent more government money as % of government spending on healthcare, but no comment from Wynne, why? http://www.slideshare.net/paulyoungcga/ontario-government-spending  http://www.slideshare.net/paulyoungcga/provincial-transfers-and-program-spending
  • 10. Funding  Government of Ontario increase spending by $1B, but that is only about 2% growth. It is easy to spin increase funding, but the reality healthcare has huge issues with delivery.  http://www.fin.gov.on.ca/en/budget/ontariobudgets/2016/ch3b.html#t3-23 – Healthcare received 2% additional funding, so where did the 4% growth from federal government go in terms money allocation?  Trillium Healthcare - http://trilliumhealthpartners.ca/newsroom/publications/Documents/publications/annual- report/THP%20Annual%20Report%20Presentation%202014-2015.pdf - https://www.rvh.on.ca/rvhagm/SiteAssets/SitePages/rvhagm/2014%20Audited%20financial%20statement%20Royal %20Victoria%20Regional%20Health%20Centre%20final%20signed.pdf. Healthcare providers are under pressure to control expense growth as such 2% rise in funding does not offset the costs for hospitals  Healthcare premium – Patrick Brown and the media should be asking what has happened to healthcare premium money - http://www.fin.gov.on.ca/en/budget/paccts/2015/15_ar.html#sec4 or http://www.fin.gov.on.ca/en/budget/paccts/2015/15_cfs.html#sec2  Federal new money $800M  Healthcare premium is now 3.2B
  • 11. LHINS and CCAC  Justin seems to think the answer is give Ontario more money, but has never once look at the disaster of CCAC or LHINS, why? We all know the answer is JT wants votes so he will snuggle up to Wynne!  How come nothing was said on this article during the election?  http://www.thestar.com/opinion/commentary/2014/02/26/kathleen_wynne_must_clean_ up_homecare_mess_hepburn.html
  • 12. Open Letter to Catherine Fife / NDP Dear Ms. Fife  Here are facts about healthcare including the government commitments.  http://globalnews.ca/news/2042725/health-ministers-urging-pharmacare-program-to-pay-for-prescription- drugs/  It is all about money and not looking at cost to serve models, right? It seems to me that there are deep issues with delivery of healthcare dollars, but that is never discussed. I guess when we have governments like NDP/LP across Canada at the provincial level it is all about handouts!  During the past two elections the nursing association called out Harper for not funding healthcare to extent was required as part of the service level. Yet, the nursing association received money for training that never made it to training.
  • 13. Open Letter to Catherine Fife / NDP  http://www.procurementoffice.ca/2015/02/12/post-ehealth-audit-uncovered-more-health-sector-spending-abuses/  Pharma Options  http://www.cbc.ca/news/health/pharmacare-is-not-unaffordable-drug-policy-experts-find-1.2994857  Provinces Agreement - http://healthydebate.ca/2014/10/topic/cost-of-care/pan-canadian-pharmaceutical-alliance  Source:  http://www.slideshare.net/paulyoungcga/provincial-transfers-and-program-spending  http://www.bloomberg.com/visual-data/best-and-worst//most-efficient-health-care-2014-countries  http://www.theglobeandmail.com/globe-debate/apples-to-apples-canadas-health-system-underperforms/article19351870/  http://www.ctvnews.ca/health/canada-ranked-last-among-oecd-countries-in-health-care-wait-times-1.1647061  http://www.huffingtonpost.ca/michael-bolen/canadian-health-care-ranking_b_5503898.html  http://www.thestar.com/news/ontario/2009/10/07/ehealth_squandered_1b_auditor_says.html  http://www.progressive-economics.ca/2014/12/12/the-ontario-auditors-damning-report-on-p3s/,  PBO - http://cupe.ca/canadas-health-care-system-about-lose-36-billion. Yet nothing is said on the waste with healthcare, why? http://www.nugget.ca/2015/03/31/workers-rally-for-new-health-accord. It seems like unions are complaining at funding from the Feds, but say nothing on the LHINs or CCAC - http://blogs.windsorstar.com/opinion/the-stars-view-time-to-audit-ccacs-and-the-lhins or revenue like Ontario Health Premium that does not go to healthcare - http://www.fin.gov.on.ca/en/budget/paccts/2014/14_cfs.html#operations
  • 14. Open Letter to Catherine Fife / NDP  Where are government on Retirement Living: https://www.sfu.ca/uploads/page/10/GRC_030.pdf  Donations - http://healthydebate.ca/2015/02/topic/politics-of-health-care/philanthropy/.  Program Spending - http://www.slideshare.net/paulyoungcga/provincial-transfers-and-program-spending  Doctor Comment - http://www.therebel.media/canadian_doctor_the_harper_government_is_actually_making_the_right_choice_regarding_healthcare_funding or http://policyoptions.irpp.org/2014/11/15/the-myth-of-federal-health-care-cuts/  Radical groups (friends of McGuinty) – Council for Canadians - http://canadians.org/healthcare http://www.therebel.media/engage_canada_lies.  The left will tell you the provinces have not agreed to the new transfers and that is fine. The provinces will also not say anything on delivery or making healthcare spending sustainable as part of their spending plans.  Failed Contracts - http://www.thestar.com/news/canada/2015/06/18/cgi-information-systems-awarded-269m-by-arbitrator-over- cancelled-ehealth-contract.html  Canadian Cancer Society - http://www.cbc.ca/news/canada/cancer-society-spends-more-on-fundraising-than-research-1.1080909  Nursing Staffing https://www.cna-aiic.ca/en/news-room/news-releases/2015/latest-nursing-workforce-report-raises-flags-for-population- health  NDP/MB - http://www.cbc.ca/news/canada/manitoba/manitoba-gets-poor-grade-in-canadian-health-report-1.2954500  LHIN - http://www.theglobeandmail.com/news/national/ontario-moving-some-seniors-home-care-to-private-agencies/article25487019/
  • 16. People Focus / Healthcare  https://www.cma.ca/En/Lists/Medias/16th_Annual_National_Report_Card-on_Health_Care_en.pdf
  • 18. Summary  Wynne will spin the PC cut healthcare when in fact they spent% of government dollars on healthcare  Wynne and McGuinty created LHINs and CCAC which have been a failure - http://www.thestar.com/opinion/commentary/2014/02/26/kathleen_wynne_must_ clean_up_homecare_mess_hepburn.html  Healthcare wait times have not improved.  Harris spent more % of government dollars on Healthcare than either Wynne or McGuinty.  Many hospitals are struggling with costs as such jobs have been eliminated