5 February 2016 Interpretation 153241

Policy Tabs

Summaries

Summary Under

pre-2013 medical evauations for insurers generally exempt

A medical doctor residing in the U.S. who is registered for GST purposes would, at the request of insurance companies, interview and physically...

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Summary Under

medical evaluations for insurers now excluded

A medical doctor residing in the U.S. who is registered for GST purposes would, at the request of insurance companies, interview and physically...

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Summary Under

doctor provided single supply of medical evaluation service to insurer so that all of fee taxable notwithstanding report writing outside Canada

A medical doctor residing in the U.S. who is registered for GST purposes would, at the request of insurance companies, interview and physically...

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Summary Under

situs of medical evaluation for insurer based on its address rather than patient's

CRA considered that independent medical evaluations (IMEs) supplied by non-employee doctors to insurance companies or lawyers after March 21,...

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