Dr. Brian Hurd Dentistry – Tax Court of Canada finds that an orthodontist did not make separate supplies of orthodontic appliances and services

Campbell J found that an incorporated orthodontic practice was making a single supply of exempt orthodontic health services rather than (as argued by it) two supplies comprised of a zero-rated supply of medical equipment (the orthodontic appliance) and of exempt orthodontic services (e.g., adjustment and maintenance services). (Zero-rating would have generated input tax credits.) She stated:

Neither the appliance nor the service on their own can achieve the patient’s goal or objective of correcting or treating their dental issues.

Neal Armstrong. Summaries of Dr. Brian Hurd Dentistry Professional Corp. v. The Queen, 2017 TCC 142 under ETA Sched. V, Pt. II, s. 5 and Sched. VI, Pt. II, s. 11.1.