Words and Phrases - "treatment"
Dr. Brian Hurd Dentistry Professional Corporation v. The Queen, 2017 TCC 142 (Informal Procedure)
single supply by incorporated orthodontist of health care services
The appellant was a professional health corporation that provided the services of an orthodontic specialist. In finding that the appellant made...
Words and Phrases
treatmentLocations of other summaries | Wordcount | |
---|---|---|
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 |
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" | 164 |