Words and Phrases - "nursing"
27 April 2018 Ruling 185888
The Corporation provides medical repatriation services which involve arranging to transport an individual (the patient) from a foreign hospital to a health care facility in the individual’s home country. This would include transport between the medical facilities and airports via ground transportation (ambulance, taxi, or limo), and commercial airline transportation in the company of a medical escort (registered nurses, physicians and advanced cardiac life support trained paramedics). The Corporation charges a daily rate for the medical escort and a fee for the medical equipment required by the patient.
After finding that the repatriation services were a single supply, CRA went on to state:
[N]ursing … includes activities such as providing treatment, assessing the health care needs of […][an individual], analyzing the findings of a health assessment, and determining the appropriate service, treatment or equipment. These are activities that a nurse would be engaged in during the transport of a patient. Therefore, supplies of medical escort services made by the Corporation are exempt supplies pursuant to section 6 of Part II of Schedule V when the service is rendered to an individual by a registered nurse, a registered nursing assistant, a licensed or registered practical nurse or a registered psychiatric nurse.
|Locations of other summaries||Wordcount|
|Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part VII - Section 15||medical repatriation services not international air ambulance services||191|
|Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply||medical escort services were single supply||215|
|Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 5||medical escort services could be single supply of physician’s services where physician involved, but not including delegated paramedic services||199|