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.