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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. ...
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. ... Where the diagnostic test is to be provided in another building, the service provider sends a request to XXXXX to schedule the diagnostic test. XXXXX contacts the diagnostic supplier, schedules the test and confirms this with the claimant. ...
GST/HST Ruling
29 January 2016 GST/HST Ruling 163020 - Application of GST/HST to […]Health Assessments
[ACo] is engaged in the supply of […][various] health care services. […][Certain ACo] services [such as the Assessment] are not covered by any provincial health care program. 4. […]. […][The Assessment] […][includes] physical examinations, diagnostic tests, and lifestyle counselling. 5. […][Lists the test, exams and counselling services included in ACo’s Assessment and the qualifications of the service providers]. 6. All of [the Assessment] services are rendered at the time of assessment. ... Examples of services related to or in support of medical care are nursing services rendered under the active direction of a physician and laboratory, radiological and other diagnostic services rendered under the order of a physician, where these services are also provided in the health care facility. ...
GST/HST Ruling
18 July 2003 GST/HST Ruling 42536 - Tax Status of Supplies of Psychometric Services
The consideration paid to your client by the psychologist is on a per-assessment basis. 4. ... You advised that the assessments described in the article are examples of the types of tests that your client would assist the psychologist in administering to his or her patients. 6. ... Examples of diagnostic services that fall within section 10 of Part II of Schedule V to the ETA are serological tests, microscopic analysis and diagnostic imaging (e.g., x-ray, CT scanning, MRI scanning, mammography and ultrasound) that are used to detect and determine the cause of a disease. ...
GST/HST Ruling
31 March 2022 GST/HST Ruling 183170 - Tax status of health-related services
An individual has no ability to substitute or eliminate the various components of the diagnostic assessments ordered. 17. ... This distinction is important, for example, in cases where a combination of elements is supplied, some of which would be exempt for GST/HST purposes and some of which would not if supplied separately. ... Each individual element of a diagnostic service is not a separate diagnostic service. ...
GST/HST Interpretation
20 December 2010 GST/HST Interpretation 126714 - Application of GST/HST to professional non-dispensing pharmacy services
You have indicated that it is unclear to many pharmacists and pharmacy owners whether the full range of consultative, assessment, treatment and counselling services supplied to an individual by a licensed pharmacist are in fact GST/HST exempt. ... For example, the MedsCheck program in Ontario; NB PharmaCheck in New Brunswick; Seniors' Medication Review Program in Nova Scotia; Pharmacy Practice Models Initiative in Alberta; and Smoking Cessation Services in Saskatchewan. ... An example of a provincial health insurance plan described in section 9 is the Ontario Health Insurance Plan (OHIP). ...
GST/HST Ruling
21 September 2006 GST/HST Ruling 44066 - XXXXX Pita Chips - XXXXX
Specific transitional rules apply to certain supplies, for example, real property. ... For example, sections 5 and 7 of Part II of Schedule V exempt from GST/HST certain supplies made by a "medical practitioner" or a "practitioner", as those suppliers are defined in section 1 of that Part. In particular, section 5 exempts a supply made by a medical practitioner of a consultative, diagnostic, treatment or other health care service rendered to an individual. ...
GST/HST Interpretation
13 June 1996 GST/HST Interpretation 11865-5 - Supplies of Medical and Other Health Care Services When Made to an Insurer
Other terms used to describe such supplies include: disability examination reports, independent medical examinations or independent medical assessments. ... An example would be the assessment by any medical practitioner of an accident victim's ability to live a normal life. ... This service includes personal care, the administration of drugs and other medications, physician prescribed medical/surgical treatments, the assessment of patient needs and requirements, and the preparation of nursing care plans for the individual patient. ...
GST/HST Interpretation
11 March 2013 GST/HST Interpretation 145894 - Services Rendered by Pharmacists
This may include assessment of non-prescription drug use, drug allergies, ongoing monitoring, cancer screening and vaccine information. ... The individual is required to provide a consent to use medication and medical information for the purposes of the assessment, follow-up and annual update. ... In addition, the exemption in section 10 of Part II of Schedule V for diagnostic services was expanded to include those diagnostic services ordered by pharmacists when the pharmacists are authorized to issue such orders under the laws of a province: A supply of a prescribed diagnostic, treatment or other health care service rendered to an individual if made on the order of (a) … (b) … (c) a person that is entitled under the laws of a province to practise the profession of pharmacy and is authorized under the laws of the province to order such a service, if the order is made within a pharmacist-patient relationship. ...
GST/HST Ruling
3 April 2007 GST/HST Ruling 85543 - Independent Medical Examinations and Related Services
The independent occupational therapy assessments are understood to be expert opinions supplied to insurers following a health assessment of an individual who is of interest to the insurer. ... It is understood that where an appointment is cancelled, XXXXX does not provide an assessment, report or other service to the client or the insurer requesting the assessment. ... For example, XXXXX these authorities would include the College of Occupational Therapists XXXXX and its responsibilities are set out in the XXXXX and the Occupational Therapy Act. ...