Budget Implementation Act, 2008 (S.C. 2008, c. 28)
Full Document:
Assented to 2008-06-18
Marginal note:1990, c. 45, s. 18; 1997, c. 10, s. 93.1(1)
80. (1) Sections 5 and 6 of Part II of Schedule V to the Act are replaced by the following:
5. A supply of a consultative, diagnostic, treatment or other health care service (other than a surgical or dental service that is performed for cosmetic purposes and not for medical or reconstructive purposes) that is rendered by a medical practitioner to an individual.
6. A supply of a nursing service rendered to an individual by a registered nurse, a registered nursing assistant, a licensed or registered practical nurse or a registered psychiatric nurse, if the service is rendered within a nurse-patient relationship.
(2) Subsection (1) applies to any supply made after February 26, 2008.
Marginal note:1990, c. 45, s. 18
81. (1) The portion of section 7 of Part II of Schedule V to the Act before paragraph (a) is replaced by the following:
7. A supply of any of the following services if the service is rendered to an individual by a practitioner of the service:
(2) Subsection (1) applies to any supply made after February 26, 2008.
Marginal note:1997, c. 10, s. 95(1); 2007, c. 18, s. 54(1)
82. (1) Sections 7.1 and 7.2 of Part II of Schedule V to the Act are replaced by the following:
7.1 A supply of a dietetic service rendered by a practitioner of the service, if the service is rendered to an individual or the supply is made to a public sector body or to the operator of a health care facility.
7.2 A supply of a service rendered in the practice of the profession of social work where
(a) the service is rendered to an individual within a professional-client relationship between the particular individual who renders the service and the individual and is provided for the prevention, assessment or remediation of, or to assist the individual in coping with, a physical, emotional, behavioural or mental disorder or disability of the individual or of another individual to whom the individual is related or to whom the individual provides care or supervision otherwise than in a professional capacity; and
(b) either
(i) if the particular individual is required to be licensed or otherwise certified to practise the profession of social work in the province in which the service is supplied, the particular individual is so licensed or certified, or
(ii) if the particular individual is not required to be licensed or otherwise certified to practise that profession in that province, the particular individual has the qualifications equivalent to those necessary to be licensed or certified to practise that profession in a province in which such a requirement exists.
(2) Subsection (1) applies to any supply made after February 26, 2008.
Marginal note:1990, c. 45, s. 18
83. (1) Section 10 of Part II of Schedule V to the Act is replaced by the following:
10. A supply of a prescribed diagnostic, treatment or other health care service rendered to an individual if made on the order of
(a) a medical practitioner or practitioner; or
(b) a registered nurse authorized under the laws of a province to order such a service if the order is made within a nurse-patient relationship.
(2) Subsection (1) applies to any supply made after February 26, 2008.
84. (1) Part II of Schedule V to the Act is amended by adding the following after section 13:
14. A supply (other than a zero-rated supply or a prescribed supply) of a training service if
(a) the training is specially designed to assist individuals with a disorder or disability in coping with the effects of the disorder or disability or to alleviate or eliminate those effects and is given to a particular individual with the disorder or disability or to another individual who provides personal care or supervision to the particular individual otherwise than in a professional capacity; and
(b) one of the following circumstances exists:
(i) a person acting in the capacity of a practitioner, medical practitioner, social worker or registered nurse, and in the course of a professional-client relationship between the person and the particular individual, has certified in writing that the training is an appropriate means to assist the particular individual in coping with the effects of the disorder or disability or to alleviate or eliminate those effects,
(ii) a prescribed person, or a member of a prescribed class of persons, has, subject to prescribed circumstances or conditions, certified in writing that the training is an appropriate means to assist the particular individual in coping with the effects of the disorder or disability or to alleviate or eliminate those effects, or
(iii) the supplier
(A) is a government,
(B) is paid an amount to make the supply by a government or organization administering a government program targeted at assisting individuals with a disorder or disability, or
(C) receives evidence satisfactory to the Minister that, for the purpose of the acquisition of the service, an amount has been paid or is payable to a person by a government or organization administering a government program targeted at assisting individuals with a disorder or disability.
15. For the purposes of section 14, a training service does not include training that is similar to the training ordinarily given to individuals who
(a) do not have a disorder or disability; and
(b) do not provide personal care or supervision to an individual with a disorder or disability.
(2) Subsection (1) applies to any supply made after February 26, 2008.
Marginal note:1997, c. 10, s. 118(2)
85. (1) The definition “prescription” in section 1 of Part I of Schedule VI to the Act is replaced by the following:
“prescription” means a written or verbal order, given to a pharmacist by a medical practitioner or authorized individual, directing that a stated amount of any drug or mixture of drugs specified in the order be dispensed for the individual named in the order.
(2) Section 1 of Part I of Schedule VI to the Act is amended by adding the following in alphabetical order:
“authorized individual” means an individual, other than a medical practitioner, who is authorized under the laws of a province to make an order directing that a stated amount of a drug or mixture of drugs specified in the order be dispensed for the individual named in the order;
(3) Subsections (1) and (2) apply to any supply made
(a) after February 26, 2008; or
(b) on or before February 26, 2008 if no amount was charged, collected or remitted on or before that day as or on account of tax under Part IX of the Act in respect of the supply.
Marginal note:1993, c. 27, s. 179(1)
86. (1) Paragraph 2(b) of Part I of Schedule VI to the Act is replaced by the following:
(b) a drug included in Schedule F to the Food and Drug Regulations, other than a drug or mixture of drugs that may, pursuant to the Food and Drugs Act or those Regulations, be sold to a consumer with neither a prescription nor a written order signed by the Director (as defined in those Regulations),
Marginal note:2000, c. 30, s. 123(1)
(2) Paragraph 2(d) of Part I of Schedule VI to the Act is replaced by the following:
(d) a drug that contains a substance included in the schedule to the Narcotic Control Regulations, other than a drug or mixture of drugs that may, pursuant to the Controlled Drugs and Substances Act or regulations made under that Act, be sold to a consumer with neither a prescription nor an exemption by the Minister of Health in respect of the sale,
(3) Subsections (1) and (2) apply to any supply made after February 26, 2008.
Marginal note:1997, c. 10, s. 119(1)
87. (1) Paragraph 3(b) of Part I of Schedule VI to the Act is replaced by the following:
(b) on the prescription of a medical practitioner or authorized individual for the personal consumption or use of the individual named in the prescription.
(2) Subsection (1) applies to any supply made
(a) after February 26, 2008; or
(b) on or before February 26, 2008 if no amount was charged, collected or remitted on or before that day as or on account of tax under Part IX of the Act in respect of the supply.
88. (1) Part II of Schedule VI to the Act is amended by adding the following after section 1:
1.1 For the purposes of this Part, other than section 33, a supply of property that is not designed for human use or for assisting an individual with a disability or impairment is deemed not to be included in this Part.
(2) Subsection (1) applies to any supply made after February 26, 2008.
Marginal note:1990, c. 45, s. 18
89. (1) Section 6 of Part II of Schedule VI to the Act is replaced by the following:
6. A supply of a mechanical percussor for postural drainage treatment or a chest wall oscillation system for airway clearance therapy.
(2) Subsection (1) applies to any supply made after February 26, 2008.
Marginal note:1997, c. 10, s. 127
90. (1) Section 14 of Part II of Schedule VI to the Act is replaced by the following:
14. A supply of a chair, walker, wheelchair lift or similar aid to locomotion, with or without wheels, including motive power and wheel assemblies therefor, that is specially designed to be operated by an individual with a disability for locomotion of the individual.
14.1 A supply of a chair that is specially designed for use by an individual with a disability if the chair is supplied on the written order of a medical practitioner for use by a consumer named in the order.
(2) Subsection (1) applies to any supply made after February 26, 2008.
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