B-109 "Application of the GST/HST to the Practice of Naturopathic Doctors" 31 July 2015

Naturopathy is provincially regulated and therefore the scope of practice, and what constitutes a naturopathic service for GST/HST purposes,...

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Example 8 [nutritionist's services part of naturopathic supply]

A naturopathic doctor enters into a contract with a nutritionist to provide...

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Fee sharing

[In] situations involving arrangements with contracted associate practitioners...generally one practitioner (principal) contracts for...

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Example 8 [nutritionist's services part of naturopathic supply]

A naturopathic doctor enters into a contract with a nutritionist to provide...

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Other Charges

...A cancellation fee paid by a patient for a missed or cancelled appointment is treated as payment for the intended supply (i.e.,...

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Deemed self supply resulting from naturopathic services becoming exempted after February 10, 2014

If, as a result of naturopathic services...

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Deemed self supply resulting from naturopathic services becoming exempted after February 10, 2014

Where a decrease of 10% or more in the use of...

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