Search - diagnostic assessment examples

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GST/HST Ruling

8 March 2011 GST/HST Ruling 118705 - Entitlement to 83% Rebate - [Corporation A]

The nursing personnel assist the physicians in assessing residents and perform a multitude of duties relating to administering diagnostic tests and electrocardiograms. ... Patients are assigned a bed in order to receive diagnostic services, medical treatment and care. ... These types of facilities include, for example, those that offer a high level of therapeutic care, cancer clinics, day surgery clinics and community health centres that render primary care services. ...
GST/HST Ruling

16 August 2016 GST/HST Ruling 144811 - – 83% Public Service Bodies’ rebate applicability

Such physician services include diagnoses, treatment, general physical assessment and referrals to specialists. 12. […][Additional information about services rendered by physicians] 13. ... For example, supplies that a person may make in the course of such activities as research, nutrition education programs and cooking classes, exercise programs and community wellness and health promotion workshops would not fall within the definition of “facility supply”, and tax on purchases related to such activities would not be eligible for the 83% PSB rebate. The Corporation offers primary health care services (e.g., diagnostic, treatment, general physical assessment, referrals) to patients registered with it. ...
GST/HST Ruling

4 August 2010 GST/HST Ruling 110323 - Eligibility to Claim the 83% Public Service Body Rebate With Respect to the Operation of a XXXXX Centre

The health care services provided by XXXXX at the Centre include general physical assessment, health consultation and counselling, health advice and instruction, family planning, pre-natal classes and baby support, and immunization. ... XXXXX offers primary health care services (e.g., diagnostic, treatment, general physical assessment, referrals), to patients enrolled at the Centre during set hours of operation. ... For example, supplies made in the course of research activities, nutrition education programs and cooking classes, exercise programs and community wellness and health promotion workshops would not fall within the definition of "facility supply". ...
GST/HST Ruling

26 April 2018 GST/HST Ruling 115147 - Eligibility for 83% Public Service Bodies (PSB) rebate

The physicians are responsible for ordering medications and diagnostic tests, reviewing the results and performing minor procedures. ... These may include, for example, bladder infections with symptoms distress, and excessive pain. ... Interventions at the Facility include, for example, treating stress and delirium and changing medicines. ...
GST/HST Interpretation

5 February 2016 GST/HST Interpretation 153241 - Independent medical evaluations

Supplies made before March 22, 2013 Section 5 of Part II of Schedule V exempts a supply of a consultative, diagnostic, treatment or other health care service that is rendered by a medical practitioner to an individual. ... For example, where in the ordinary course of your business you obtain an address in Canada of the recipient (e.g. lawyer or insurance company), the fee for the supply of your services is subject to the rate of GST/HST of the province in which the address is located. ... Question 3 In cases where a health care service, such as an examination or assessment, is supplied together with a report or certificate it is necessary to determine if the supplier has made single or multiple supplies. ...
GST/HST Ruling

27 April 2018 GST/HST Ruling 185888 - Aeromedical Repatriation Services

This distinction is important, for example, in cases where a combination of elements is supplied, some of which would be zero-rated or exempt for GST/HST purposes and some of which would not if supplied separately. ... This list includes activities such as providing treatment, assessing the health care needs of […][an individual], analyzing the findings of a health assessment, and determining the appropriate service, treatment or equipment. ... Physician Services Section 5 of Part II of Schedule V exempts a “supply of a consultative, diagnostic, treatment or other health care service that is rendered by a medical practitioner to an individual.” ...

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