SOR-91-23 Health Care Services (GST/HST) Regulations

Current to 2019-06-21 · last amended 2010-07-12

Contents

His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to subsection 277(1)* of the Excise Tax Act, is pleased hereby to make the annexed Regulations prescribing diagnostic, treatment or other health care services. S.C. 1990, c. 45, s. 12

[Repealed]

Prescribed Health Care Services

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

laboratory, radiological or other diagnostic services generally available in a health care facility; and

the administration of drugs, biologicals or related preparations in conjunction with the provision of services included in paragraph (a).