CRA finds that the multi-disciplinary preparation of health assessment reports was a taxable supply

CRA found that the preparation of assessments of clients which included physical examinations, diagnostic tests, and lifestyle counselling and resulted in a personalized report of findings (being a compilation of the reports from the different service providers) delivered to the client did not qualify as medical care, so that the part of the facility in which these assessments were made did not qualify as a health care facility. This, in turn, meant that the assessment service was not exempted as an institutional health care service. Riverfront, which found that medical reports prepared for supply to legal and insurance company clients qualified as exempt supplies of medical services, was distinguished on the basis that here, a physician did not review the whole report but instead just did her part of the report, and that the report was “a multi-disciplinary assessment conducted by a number of different service providers” rather than a medical report.

Neal Armstrong. Summary of 29 January 2016 Ruling 163020 under ETA Sched. V, Pt. II, s. 1 – health care facility - (a).