Words and Phrases - "medical prosthesis"
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.
| 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 |