Excise and GST/HST News No. 87 Winter 2013

Services supplied by...independent contractors to the medical laboratory are not exempt under this provision. These services are inputs acquired by the medical laboratory in the course of its supply of the diagnostic service. GST/HST will generally apply to the consideration paid by the medical laboratory for the services of the independent contractors.

Please note that Métis, Inuit, non-status Indians or Indian individuals from the United States are not included as Indians in the above definition and must pay any applicable GST/HST. The tax relief under B-039 for bands or band-empowered entities does not apply to entities that govern or represent the Métis or non-status Indians. Entities that represent Métis or non-status Indians are not bands or band-empowered entities under B-039.