CRA references the notice clause in a services contract in determining the place-of-supply for HST purposes (and implicitly acknowledges that nutritional consulting’s purpose is maintaining health)

ETA Sch V, Part II, s. 1.2 excludes various supplies of medical care services from the GST/HST exemption if they are not a ““qualifying health care supply”, whose definition includes services whose “purpose” is “maintaining health,” “preventing disease” and “assisting…with [a] disorder.” 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.

Although the provincial place-of-supply rules thus were irrelevant, CRA nonetheless commented that because the the Services Contract named a particular address as being that for notices to be sent to the charity, that determined the place of supply. This is a reminder that, in drafting a services contract, one should be aware in specifying which, among a number of plausible choices, should be the address named in the notice clause.

Neal Armstrong Summaries of 16 February 2016 Ruling 165366 Dietetic Services under ETA Sch V, Part II, s. 1 - Qualifying Health Care Supply and New Harmonized Value-Added Tax System Regulations, s. 13(1).