Health Care Services (GST/HST) Regulations

Section 2

Administrative Policy

Excise and GST/HST News No. 87 Winter 2013

Services supplied by...independent contractors to the medical laboratory are not exempt under this provision. These services are inputs acquired by the medical laboratory in the course of its supply of the diagnostic service. GST/HST will generally apply to the consideration paid by the medical laboratory for the services of the independent contractors.