Health Care Services (GST/HST) Regulations

Link to law: http://laws-lois.justice.gc.ca/eng/regulations/SOR-91-23/FullText.html

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Health Care Services (GST/HST) Regulations

SOR/91-23EXCISE TAX ACT
Registration 1990-12-18
Health Care Services (GST/HST) Regulations
P.C. 1990-2732  1990-12-18His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to subsection 277(1)Footnote * of the Excise Tax Act, is pleased hereby to make the annexed Regulations prescribing diagnostic, treatment or other health care services.
Return to footnote *S.C. 1990, c. 45, s. 121 [Repealed, SOR/2002-277, s. 3]

Prescribed Health Care Services

2 For the purposes of section 10 of Part II of Schedule V to the Excise Tax Act, the following services are prescribed:

(a) laboratory, radiological or other diagnostic services generally available in a health care facility; and
(b) the administration of drugs, biologicals or related preparations in conjunction with the provision of services included in paragraph (a).

SOR/94-368, s. 4(F);
2010, c. 12, s. 90.

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