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Current CRA website
Qualifying Health Care Supplies and the Application of the GST/HST to Supplies of Medical Examinations, Assessments, Reports and Certificates
An example in the context of a medical report would occur where a medical practitioner consults another medical practitioner to obtain a second opinion on a diagnosis or treatment protocol for a patient. ... Example 8 Facts At the request of a court, a psychologist conducts an assessment and prepares a report which will be used in a child custody hearing. ... Rationale The purpose of the assessment and report is to provide a court, tribunal or similar body with information in respect of a proceeding (for example, an assessment that quantifies injuries for a tort claim). ...
Old website (cra-arc.gc.ca)
The application of the GST/HST to the supply of an independent medical examination "IME" and to other independent assessments
Example No. 3 Facts A multi-disciplinary facility supplies both IMEs and independent assessments of injured individuals for insurance companies and lawyers. ... Example No. 5 Facts A multi-disciplinary facility supplies both IMEs and independent assessments of injured individuals for insurance companies and lawyers. ... Example No. 6 Facts The operator of a physiotherapy clinic supplies independent assessments of injured individuals to insurance companies and lawyers. ...
Current CRA website
The application of the GST/HST to the supply of an independent medical examination (“IME”) and to other independent assessments
Example No. 3 Facts A multi-disciplinary facility supplies both IMEs and independent assessments of injured individuals for insurance companies and lawyers. ... Example No. 5 Facts A multi-disciplinary facility supplies both IMEs and independent assessments of injured individuals for insurance companies and lawyers. ... Example No. 6 Facts The operator of a physiotherapy clinic supplies independent assessments of injured individuals to insurance companies and lawyers. ...
Current CRA website
The application of the GST/HST to the supply of an independent medical examination (“IME”) and to other independent assessments
Example No. 3 Facts A multi-disciplinary facility supplies both IMEs and independent assessments of injured individuals for insurance companies and lawyers. ... Example No. 5 Facts A multi-disciplinary facility supplies both IMEs and independent assessments of injured individuals for insurance companies and lawyers. ... Example No. 6 Facts The operator of a physiotherapy clinic supplies independent assessments of injured individuals to insurance companies and lawyers. ...
GST/HST Interpretation
25 September 2006 GST/HST Interpretation 47585 - Independent Medical Examinations and Other Independent Assessments
Specific transitional rules apply to certain supplies, for example, real property. ... Alternatively, the service providers may conduct the assessments in their own premises. ... At the premises operated by the corporation, a physician examines a patient, and reviews the patient's records, history, x-rays and laboratory data, renders a diagnosis and prognosis and an assessment of the degree of impairment of the patient. ...
8 March 2018 CBA Commodity Taxes Roundtable
Roundtable notes
For some audits, several assessment packages like this are issued, covering the same issues, but with different periods. ... If a taxpayer is objecting to multiple Notices of Assessment, where the same issues are raised, will CRA accept a single Form GST159 with the relevant Notices of Assessment that are being objected to and the applicable facts and reasons and exhibits all enclosed? ... For examples of eligible wash transactions, please see this memorandum. ...
Administrative Policy summary
B-109 "Application of the GST/HST to the Practice of Naturopathic Doctors" 31 July 2015 -- summary under Qualifying Health Care Supply
Example 5 [insurance co. report] A naturopathic doctor performs an assessment and prepares a report required by an insurance company in respect of applications for, or the continuation of an insurance policy.......The purpose of this supply is to assist the insurance company in determining if an individual is eligible for coverage under an insurance policy. ... Example 13 [dual supply: teaching and naturopathic service] A naturopathic doctor contracts with a teaching clinic to supervise students at the clinic. Each student interacts one-on-one with a patient for the diagnosis and treatment of a disorder under the direction of the naturopathic doctor. ...
Old website (cra-arc.gc.ca)
Draft GST/HST Policy Statement - Qualifying Health Care Supplies and the Application of Section 1.2 of Part II of Schedule V to the Excise Tax Act to the Supply of Medical Examinations, Reports and Certificates
Example 2 Supply A practitioner contacts another practitioner to get a second opinion on a diagnosis or treatment protocol for a patient. ... Example 4 Supply Medical assessment and certificate required by an employer for sick leave taken by an employee. ... Example 17 Supply Medical-legal assessment and report conducted to enable a court, tribunal or similar body to make a decision. ...
Current CRA website
Draft GST/HST Policy Statement - Qualifying Health Care Supplies and the Application of Section 1.2 of Part II of Schedule V to the Excise Tax Act to the Supply of Medical Examinations, Reports and Certificates
Example 2 Supply A practitioner contacts another practitioner to get a second opinion on a diagnosis or treatment protocol for a patient. ... Example 4 Supply Medical assessment and certificate required by an employer for sick leave taken by an employee. ... Example 17 Supply Medical-legal assessment and report conducted to enable a court, tribunal or similar body to make a decision. ...
Old website (cra-arc.gc.ca)
B-109 - Application of the GST/HST to the Practice of Naturopathic Doctors
A naturopathic service is generally the provision of care through the assessment, diagnosis and treatment of an individual’s condition, disorder or disease using education, naturopathic techniques, natural therapies and other therapeutics to promote, maintain or restore the overall health of the individual. ... The assessment, diagnosis and treatment of an individual by the naturopathic doctor is a naturopathic service rendered to an individual. ... Example 5 A naturopathic doctor performs an assessment and prepares a report required by an insurance company in respect of applications for, or the continuation of an insurance policy. ...