Words and Phrases - "patient"
Vocan Health Assessors Inc. v. The Queen, 2021 TCC 49
facility for assessing injured individuals in order to report to insurers was not a health care facility, and the individuals were not “patients”
The appellant (“Vocan”) provided treatment and supplied assessment reports to insurance companies or legal representatives in respect of...
Locations of other summaries | Wordcount | |
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Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 1 - Health Care Facility | assessment facility for supplies to insurers of injury assessment reports was not a health care facility | 172 |
Tax Topics - General Concepts - Agency | injury assessors were not agents given lack of control over them | 56 |
Tax Topics - Excise Tax Act - Section 285 | gross negligence to stop charging HST on customer complaint, without checking | 230 |