31 January 2000 GST/HST Ruling 25439 - Application of the GST/HST to the Supply of Medical or Surgical Prosthesis

Dear Sir:

Thank you for your letter of November 8th, 1999 (with attachments), concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the supply of XXXXX[.] As of November 1, 1999, Revenue Canada became the Canada Customs and Revenue Agency.

Statement of Facts

Our understanding of the facts for both products is as follows:

XXXXX

1. XXXXX XXXXX

2. XXXXX

Ruling Requested

The supply of XXXXX is zero-rated pursuant to section 25 of Part II of Schedule VI to the Excise Tax Act (the "ETA"). The supply of XXXXX is zero-rated pursuant to section 26 of Part II of Schedule VI to the ETA.

Ruling Given

Based on the facts set out above, we rule that the supply of XXXXX is zero-rated for GST/HST purposes pursuant to section 25 of Part II of Schedule VI to the ETA. The supply of XXXXX is zero-rated for GST/HST purposes pursuant to section 26 of Part II of Schedule VI to the ETA.

This ruling is subject to the general limitations and qualifications outlined in section 1.4 of Chapter 1 of the GST/HST Memoranda Series. We are bound by this ruling provided that none of the above issues is currently under audit, objection, or appeal; that there are no relevant changes in the future to the Excise Tax Act, or to departmental interpretative policy; and that you have fully described all necessary facts and transaction(s) for which you requested a ruling.

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 & Governments Division