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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
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. ...
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
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. ...
Administrative Policy summary
B-109 "Application of the GST/HST to the Practice of Naturopathic Doctors" 31 July 2015 -- summary under Qualifying Health Care Supply
The scope of practice for a naturopathic doctor may include, but is not limited to: physical examinations/assessments (medication reviews, diagnostic testing) botanical medicine clinical nutrition physical medicine (massage, manipulation, hydrotherapy) homeopathic medicine acupuncture intravenous (IV) therapy chelation therapy hyperbaric oxygen therapy lifestyle counselling Example 4 [file review for opinion]...The review of a file by a naturopathic doctor for purposes of providing an opinion on the diagnosis, prognosis, or treatment of an individual is a naturopathic service rendered to an individual by a practitioner of naturopathic services.... Example 5 [insurance co. report] 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 purpose of this supply is to assist the insurance company in determining if an individual is eligible for coverage under an insurance policy. ... Example 13 [dual supply: teaching and naturopathic service] A naturopathic doctor contracts with a teaching clinic to supervise students at the clinic. ...
Old website (cra-arc.gc.ca)
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. ...
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 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. ...
Administrative Policy summary
Notice 286 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" October 2014 -- summary under Qualifying Health Care Supply
" Examples of qualifying health care supplies: Diagnostic MRI at a private clinic on a medical practitioner's written order (Ex. 1) A second diagnostic or treatment opinion provided by a second practitioner to the first (Ex. 2) Medical assessment to provide sick leave certificate (Ex. 4), to assess modifications to an employee's duties or workplace (Ex. 5) or to assess need of disabled child (Ex. 9) Examples of non-qualifying supplies: Medical exam to assist in an employee recruitment decision (Ex. 3) Medical assessment and report re an individual joining or buying back service in a pension plan (Ex. 6) Medical evaluation required by Immigration Canada (Ex. 7) or for driver's licence (Ex. 10) Mediation services of psychologist in divorce proceedings (Ex. 8) Medical exam for life insurance (Ex. 11), disability (Ex. 12, 18), income replacement (Ex. 19), workplace insurance (Ex. 20, 21) or catastrophic impairment (Ex. 13) coverage Medical assessment of fitness for trial (Ex. 14, 15), or expert medical opinion in litigation (Ex. 17) Medical assessment of individual's capacity to consent to treatment or appointment of attorney (Ex. 16) Medical assessment for insurer to determine appropriateness of proposed treatments (Ex. 22) or related review of records (Ex. 23). ...
TCC
Medsleep Inc. v. The King, 2025 TCC 70
MedSleep offers services to patients in the areas of clinical sleep consultations, diagnostic sleep testing, sleep education, corporate fatigue management and clinical research trials. ... For example, both sections 2 and 5 of Part II of Schedule V set out exemptions that, on first look, may apply in this case. ... The medical sleep services supplied by MedSleep include diagnostic services to patients. ...
Old website (cra-arc.gc.ca)
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. ...
Current CRA website
T4088 – 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. ...
Current CRA website
T4088 – 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 Corporation A incurs travel costs of $40,000 in its 2017 tax year. ...