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Excise and GST/HST Rulings Directorate
Place de Ville, Tower A, 14th Floor
320 Queen Street
Ottawa, ON K1A 0L5XXXXX
XXXXX
XXXXXAttention: XXXXX
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Case: HQR0001409 / 7803January 27, 2000
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Subject:
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GST/HST Policy Statement: Application of the GST/HST to Payments Made Between Parties Within a Medical Practice Organization
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Dear Sir:
This is further to our past discussions regarding the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to certain payments made by medical practitioners with respect to their medical practice organizations.
This subject has been under an extensive review by the CCRA and we have recently finalized our policy on the application of the GST/HST to these payments made by medical practitioners. We look forward to discussing this issue with your association at your convenience, particularly the effective date of the policy statement which was sent to you by facsimile on January 12, 2000.
Should you have any further questions or require clarification on the above matter, please do not hesitate to contact me at (613) 954-7656 or Owen Newell, Manager, Municipalities and Health Care Services Unit at (613) 941-3268.
Yours truly,
P. Bertrand
Director
Public Service Bodies and Governments Division
| c.c.: |
O. Newell
M. Guay
S. Eastman |
| Legislative References: |
sections 5 and 9 of Part II of Schedule V |
| NCS Subject Code(s): |
G-11865-1 |
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