CRA finds that health professionals’ helping employers assess whether employees met health standards was not GST/HST exempted, whereas travel health advice was

ETA Sched. V, Pt. II, s. 1.2 deems any supply to not be eligible for any health care exemption if it is not a “qualifying health care supply,” whose definition refers to a supply that is made for various listed care purposes, e.g., maintaining health, preventing disease or treatment of injury or illness.

CRA found that services provided by a corporation to employers to assist them in assessing whether individuals met health requirements for employment through pre-employment medical evaluations and periodic medical evaluations were made for that purpose rather than the listed care purposes, so that such services were not exempted supplies. However, the supply by the corporation of travel health consultations performed by either a medical physician or a registered nurse (e.g., assessing vaccinations or prescriptions that should be obtained before travelling to certain countries) met the purpose test “as long as it is the client’s choice to seek such a consultation for travel motives without being obliged to do so in order to meet any pre-imposed travel conditions” so that, subject to that caveat, these latter types of services were exempted.

Neal Armstrong. Summary of 24 February 2022 GST/HST Ruling 231316 under Sched. V, Pt. II, s. 1.2.