Words and Phrases - "medical prosthesis"

75
38
66
45
31
29
15
10
68
2
2
30
48
22
35
75
2
67
72
44
12
8
19
2

Dr. Brian Hurd Dentistry Professional Corporation v. The Queen, 2017 TCC 142 (Informal Procedure)

Campbell J found that an incorporated orthodontic practice was making a single supply of exempt orthodontic health services rather than (as argued by it) two supplies comprised of a zero-rated supply of medical equipment (the orthodontic appliance) and of exempt orthodontic services (e.g., adjustment and maintenance services). She then rejected obiter the Crown's argument in the alternative that a separarate supply of the orthodontic appliances would not have been zero-rated but, instead, an exempt supply of a "medical...prosthesis" under Sched. V, Pt. II, s. 1 - "institutional health care service" para. (b), stating (at para 44):

…[I]f I had concluded that the Appellant provided multiple supplies, then … the supply of the orthodontic appliance would be zero-rated pursuant to section 11.1 of Schedule VI, Part II of the Act. … [T]he Act has set out the scheme for an orthodontic appliance entirely separate and apart from the provisions that apply to a prosthesis.

Words and Phrases
medical prosthesis
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 5 single supply by incorporated orthodontist of health care services 262
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 1 - Institutional Health Care Service - Paragraph (h) single supply of orthodontic services by incorporated orthodontic practice qua health care facility 165
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply single supply of orthodotic service 87
Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part II - Section 11.1 hypothetical separate supply of an orthodontic appliance by an orthodontist would have been zero-rated 219