27 January 2000 GST/HST Interpretation 13362R - Application of the GST/HST to Testing Strips

Dear Sir:

Thank you for your fax of January 13, 2000 concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the XXXXX XXXXX[.] We have discussed the contents of the information provided to us with XXXXX XXXXX, and it has been concluded that XXXXX do not meet the provisions of section 29, Part II, Schedule VI to the Excise Tax Act. Our ruling (Case Number: 13362) concerning the application of the GST/HST to the XXXXX[.] Should you have any further questions or require clarification on the above matter, please do not hesitate to contact me at (613) 954-3158.

Yours truly,

Michel Guay
Municipalities and Health Care Services Unit
Public Service Bodies and Governments Division