Search - diagnostic assessment examples
Results 1 - 10 of 160 for diagnostic assessment examples
Did you mean?diagnosis assessment example
Current CRA website
Tax Administration Diagnostic Assessment Tool (TADAT) Summary Report
Tax Administration Diagnostic Assessment Tool (TADAT) Summary Report World-Class Tax and Benefit Administration May 14, 2018 Introduction The Canada Revenue Agency (CRA) is responsible for administering hundreds of billions of dollars in taxes annually. ... The CRA began its assessment in the spring of 2017 using the International Monetary Fund’s Tax Administration Diagnostic Assessment Tool (TADAT) as the foundation piece. ... For example, post-registration reviews occur for certain program lines such as GST/HST. ...
GST/HST Interpretation
15 August 2002 GST/HST Interpretation 35709 - Meaning of "Health Care Facility", "Institutional Health Care Service" and "Diagnostic Service" for Purposes of the Excise Tax Act
Paragraph (a)- diagnostic service This paragraph refers to laboratory, radiological or other diagnostic tests, for example, EKGs, blood tests, x-rays, mammography, fluoroscopy, and sonography. ... Physical examinations or assessments rendered by practitioners do not fall within the scope of this paragraph as such examinations and assessments are not of the same kind as the diagnostic services described. ... For example, this element would include the services rendered by an orderly or a technician in a hospital trained to carry out certain attendant or technical duties. ...
25 March 2021 CBA Commodity Taxes Roundtable
Roundtable notes
(b) If the NRRP rebate was also reassessed (based on the increased FMV) at the same time as the assessment under s. 191(3), is the builder expected to object to both assessments rather than only objecting to the s. 191(3) assessment? ... The following services are "prescribed" services: (a) laboratory, radiological or other diagnostic services generally available in a health care facility[FN4: Examples of laboratory services include blood and urine testing. ... Examples of diagnostic services include urinalysis and serological tests.]; and (b) the administration of drugs, biologicals[FN5: Such as vaccines, blood and plasma derivatives] or related preparations in conjunction with the provision of services included in paragraph (a). ...
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. ...
Current CRA website
Qualifying Health Care Supplies and the Application of the GST/HST to Supplies of Medical Examinations, Assessments, Reports and Certificates
Footnote 3 Another example in the context of a medical report would occur where an individual attends a private clinic on the order of a medical practitioner to have a diagnostic MRI performed as a result of an athletic injury. ... The supply of the diagnostic MRI and report is exempt under section 10 of Part II of Schedule V. ... 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). ...
7 March 2013 CBA Roundtable
Roundtable notes
Medical diagnostic services CRA Comments Q.33. Application of s. 10.1, Sch. ... ETA 169/225 CRA Comments Example 1 Example 2 Example 3 Example 4 Q.37. ... Medical diagnostic services Summary of Facts A person with an actual or potential insurance claim is sent to a clinic, which contracts out the diagnostic service. ...
8 March 2018 CBA Commodity Taxes Roundtable
Roundtable notes
Q.3 Zero-rating of In Vitro diagnostic kits Although CRA’s position was that supplies of in vitro diagnostic test kits designed for laboratory use are taxable, Centre Hospitalier Le Gardeur et al v The Queen, 2007 TCC 425 found that certain in vitro diagnostic test kits are zero-rated pursuant to Sched. ... 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. ...
7 April 2022 CBA Roundtable
Roundtable notes
However, there does not appear to be an equivalent exemption from the self-assessment requirement in s. 191(1). ... There is no exemption from self-assessment under subsection 191(1) because there is deemed to be a taxable supply. ... For example, the information return for 2022 must be filed before July 2023. ...