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TCC
Riverfront Medical Evaluations Ltd. v. The Queen, docket 1999-4412-GST-G
If this interpretation stands, the supply is exempt and Riverfront Medical Services Ltd. will not have to collect G.S.T. on its supplies of diagnostic medical services to insurance companies. ... SUBMISSIONS BY APPELLANT AND RESPONDENT: [25] The Respondent, in support of its assessment, took the position that the Appellant provided no "institutional health care service" and did not operate a health care facility. ... In my opinion, a doctor is obviously providing care, for example, whether with his advice he prescribes some antibiotic or other medicine, which one would suppose is the result of most visits to a GP's surgery, or does no more than give health advice. ...
Technical Interpretation - External
11 September 2014 External T.I. 2014-0530721E5 - Medical Expenses - out of country
In your letter, you indicate that you travelled to XXXXXXXXXX for medical assessments as your local hospital was unable to give you a definitive diagnosis to rule out XXXXXXXXXX. ... Medical services are diagnostic, therapeutic or rehabilitative services that are performed by a medical practitioner acting within the scope of his or her professional training. ... If the patient travels to obtain medical services in a place that is at least 80 kilometres from the locality where the patient lives, other reasonable travel expenses (for example, accommodation, meals and parking) may also qualify as a medical expense. ...
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. ...
Old website (cra-arc.gc.ca)
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. ...
Scraped CRA Website
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. ...
Archived CRA website
ARCHIVED - 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. ...
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. ...
TCC
Fontaine v. The Queen, 2009 TCC 162 (Informal Procedure)
Based on his assessment, Dr. Durcan diagnosed the patient with cluster-type headache. ... According to the diagnostic criteria of the IHS classification, each attack should last not more than 3 hours if untreated. ... He said that he only drives close to home — to go to the convenience store, for example — or, as stated in one of his expert reports, to visit friends or relatives. ...
Current CRA website
2019 First Annual Report of the Disability Advisory Committee: Enabling access to disability tax measures
" Another respondent told us: "I do not conduct diagnostic assessments with the purpose of filling out the CRA DTC form. ... These are the professionals who both develop and employ the taxonomies and diagnostic classifications of mental disorders. ... I work on an autism spectrum disorder (ASD) diagnostic team so the majority of applications I fill out are for this. ...
Technical Interpretation - External
28 November 2014 External T.I. 2014-0540731E5 - Medical Tax Credit- Block Fees
Based on our review of the documentation submitted with your query, the amount paid appears to be a "block fee" to a medical clinic for a variety of services, the primary one of which is a comprehensive health and lifestyle assessment. ... Paragraph 1.26 of folio S1-F1-C1 explains that "medical services" are diagnostic, therapeutic or rehabilitative services that are performed by a medical practitioner acting within the scope of his or her profession. ... For example, the supply of a first aid kit would not likely qualify as a medical expense for the purposes of the METC. ...