16 February 2016 Ruling 165366 Dietetic Services

A dietician who is registered with the provincial College of Dietitians entered into a Service Agreement with a registered charity (the “Council”) to provide consultant nutrition services to the Council. After ruling that the supply of such services was exempted under Sch V, Part II, s. 7.1, CRA stated:

You are licensed or otherwise certified to practise the profession of dietetics in [Province X]. Thus, for GST/HST purposes, you are a practitioner of dietetics for services rendered under the Service Agreement.

In addition, as the Council is a charity, the recipient of the dietetic services that you supply is a public sector body. ...

The expression “qualifying health care supply” has been added to section 1 of Part II of Schedule V to the ETA… .

It is our view that the services you supply to the Council under the Service Agreement are not a cosmetic service supply and are a qualifying health care supply.

A dietician who is registered with the provincial College of Dietitians entered into a Service Agreement with a registered charity (the “Council”) to provide consultant nutrition services to the Council. After ruling that the supply of such services was exempted under Sch V, Part II, s. 7.1, CRA stated:

[W]here in the ordinary course of your business you obtain an address in Canada of the recipient (e.g., the Council), the fee for the supply of your services is subject to the rate of GST/HST of the province in which the address is located. …

… [T]he Service Agreement provides, in part, that any notice or other communication to the Council shall be delivered or sent to:[…][Contact information of the Council]. … Under the rules above, the place of supply of the services supplied under the Service Agreement is [Province X].

To be a “practitioner” for purposes of the exemption in section 7.1 of Part II of Schedule V, paragraph (b) of the definition of “practitioner” provides that you must be registered with the regulatory body or professional college for dietitians practising in the province in which the service is supplied. …

CRA ruled that the provision by a licensed dietician of “consultant nutrition services” to a registered charity (presumably in connection with a redacted charitable undertaking of assisting needy individuals) qualified for exemption.