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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). ...
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. ...
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. ...
Current CRA website

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. ...
Current CRA website

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. ...
Current CRA website

Medical Practitioners: Learn more about eligibility changes for the DTC

If required, additional examples or details can be provided under “Other”. ... Here, the medical practitioner has indicated the diagnosis which was confirmed in 2019. ... Include details or examples when possible that are specific to your patient. ...
Current CRA website

Determination of "...activities engaged in by the person in the course of operating a public hospital" for purposes of the 83% public service body rebate for hospital authorities

A facility operated by a hospital authority that does not provide diagnosis and treatment of injuries or disease and that does not have medical practitioners and nurses present at all times would not qualify as a public hospital. ... Examples Example No. 1 Facts 1. A patient is admitted to a public hospital where she receives medical and surgical treatment. 2. ... Example No. 2 Facts 1. One wing of a public hospital is operated as a long-term care facility. 2. ...
Current CRA website

Determination of "...activities engaged in by the person in the course of operating a public hospital" for purposes of the 83% public service body rebate for hospital authorities

A facility operated by a hospital authority that does not provide diagnosis and treatment of injuries or disease and that does not have medical practitioners and nurses present at all times would not qualify as a public hospital. ... Examples Example No. 1 Facts 1. A patient is admitted to a public hospital where she receives medical and surgical treatment. 2. ... Example No. 2 Facts 1. One wing of a public hospital is operated as a long-term care facility. 2. ...
Current CRA website

2019 First Annual Report of the Disability Advisory Committee: Enabling access to disability tax measures

While the decision would not be made the basis of diagnosis, at least an indication of diagnosis might be helpful to CRA assessors making eligibility determinations. ... There is precedent for the inclusion of diagnosis on the eligibility forms of selected programs. ... A certain diagnosis does not necessarily mean serious impairment in function. ...

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