CRA provides a list of the particulars that should be recorded by a supplier of contact lenses or eyeglasses (if it does not have the prescription)

CRA states that the simplest way for a supplier to demonstrate that its supply of contact lenses or eyeglasses was made to a consumer pursuant to a valid prescription or assessment record, as required by ETA s. VI-II-9 (see also Contact Lens King) in order for there to be zero-rating, is to retain a copy of those documents. Alternatively, the supplier could obtain and retain details in order to make that demonstration. After receiving representations regarding its previous listing of required details, CRA has now provided a revised list (pared down from the previous one), namely:

• the issue date of the prescription or assessment record;
• the name of the issuing eye care professional; and
• the details of the prescription or assessment record, such as the sphere, cylinder, axis, base curve, or pupillary distance values.

Neal Armstrong. Summary of Excise and GST/HST News – No. 119, April 2025 under ETA s. VI-II-9.