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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. ...
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B-109 - Application of the GST/HST to the Practice of Naturopathic Doctors

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. ... The naturopathic doctor may order the patient to undergo a diagnostic test as part of the patient’s assessment. ... This would include diagnostic tests such as urine, hair, stool, saliva, and blood tests. ...
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Goods and Services Tax and Harmonized Sales Tax (GST/HST) Administration

GST/HST transaction assessment GST/HST transaction assessment refers to the formal documentation and analysis of all transactions undertaken by the organization and their GST/HST treatment. ... Documentation check Y/N GST/HST error log GST/HST test program GST/HST testing program results Appendices Appendix 1.1 Example of GST/HST risk context- diagnostic Diagnostic question Attribute(s) of LOW Evaluation. ... Y/N/NA Assessment of all supplies made and documented GST/HST treatment. ...
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Determination of 'activities engaged in by the person in the course of operating a public hospital' ...

Patients are assigned a bed in order to receive diagnostic services, medical treatment and care. ... 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. ...
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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 1 Supply An individual attends a private clinic with a written order from a medical practitioner to have a diagnostic MRI performed. ... 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. ...
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Guide to Form T661 - Scientific Research and Experimental Development (SR&ED) Expenditures Claim- Guide to Form T661

SR&ED Self-Assessment and Learning Tool The Self-Assessment and Learning Tool (SALT) helps claimants better understand the eligibility requirements of the SR&ED program. ... The Self-Assessment and Learning Tool (SALT) might also be helpful in assisting you in identifying and gathering your SR&ED project information. ... Example A company has a tax year from July 1, 2012, to June 30, 2013. ...
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Draft GST/HST Policy Statement Research Activities Undertaken by Hospital Authorities – Entitlement to Rebates and Tax Status of Services

Example A hospital authority resident in Ontario that is also a public institution operates a public hospital and a long term care facility. ... Example A hospital authority contracts with an individual researcher to participate in a research project. ... Example A hospital authority in Quebec purchases laboratory supplies for use primarily by an affiliated Quebec research institute that is a charity. ...
Old website (cra-arc.gc.ca)

Excise and GST/HST News No. 67 (Winter 2008)

For example, if your fiscal year started on November 1, 2007 and ends on October 31, 2008, you will have to file the schedule by April 30, 2009. ... Self-assessment The Shuswap and Akisqnuk First Nations and the Lower Kootenay, St. ... In such cases, form GST531, Return for Self-assessment of the First Nations Goods and Services Tax (FNGST), must be completed and submitted to the CRA, together with the FNGST payable on the self-assessment for the goods acquired. ...
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NEWS101 - Excise and GST/HST News No. 101

This would be the case where the medical practitioner’s intervention does in fact consist of a qualifying health care supply that is a consultative, diagnostic, treatment or other health care service rendered to an individual, and that is not a cosmetic service. ... Example A general partnership (Partnership A) has been established by a written agreement made between an Indian individual and a non-Indian individual. ... For example, for the reporting period December 1 to 31, the return would be due January 31. ...
Old website (cra-arc.gc.ca)

Excise and GST/HST News - No. 80 (Spring 2011)

If the CRA does not receive the expected rebate applications, a notice of assessment is generated. Upon receipt of such an assessment, the builder can contact the CRA to request an adjustment to lines 108 and 135 of the return. ... [Footnote 2] Generally, an assessment would not be raised if the rebate applications are received by the CRA prior to the issuance of the assessment, regardless of when the applications are received. ...

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