The Motor Vehicle Accident Claims Fund in Ontario is characterized as an insurer for purposes of resolving entitlement to first party accident benefits
The Court of Appeal held that the Motor Vehicle Accident Claims Fund was an "Insurer" with respect to the process for resolving disputes over the payment of statutory accident benefits to persons injured in car accidents.
Here is the citation: Allstate Insurance Co. of Canada v. Motor Vehicle Accident Claims Fund  O.J. No. 292. Ontario Court of Appeal. J.I. Laskin, J.M. Simmons, E.E. Gillese, J.L. MacFarland JJ.A. and G.D. Lane J. (ad hoc) January 31, 2007.
Here is a link to the decision: www.canlii.org/en/on/onca/doc/2007/2007onca61/2007onca61.html