CRA finds that an uninsured medical service providing health benefits is not GST-exempt if it is made for some other purpose

A GST-exempt "qualifying health care supply" is a supply made for the purpose of maintaining health, preventing disease, or treating injury, illness or disability or assisting in coping therewith (including palliative care).  CRA emphasizes the "purpose" word, so that medical services that might assist an individual’s health will not be exempt if they are made for a non-medical purposes such as an insurance claim or a court assessment.

However, CRA acknowledges that where there is a single supply of both a health care and (say) litigation-related service and that "supply has multiple purposes, that supply would be a qualifying health care supply if any of the purposes is a purpose included in the definition of qualifying health care supply."

Neal Armstrong. Summary of Notice 286 Draft GST/HST Policy Statement - "Qualifying Health Care Supplies and the Application of Section 1.2 of Part II of Schedule V to the Excise Tax Act to the Supply of Medical Examinations, Reports and Certificates" under ETA Sched. V, Pt. II, s. 1 – "qualifying health care supply".