Words and Phrases - "medical prosthesis"

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
72
j
2
k
2
l
32
m
55
n
25
o
38
p
79
q
3
r
76
s
88
t
46
u
15
v
9
w
22
y
2

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

Summary Under
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 1 - Institutional Health Care Service - Paragraph (b)
orthodontic appliance was not a "medical prosthesis"

Campbell J found that an incorporated orthodontic practice was making a single supply of exempt orthodontic health services rather than (as argued...

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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