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Health Care Services (GST/HST) Regulations

Version of section 2 from 2006-03-22 to 2010-07-11:

 For the purposes of section 10 of Part II of Schedule V to the Excise Tax Act, the following services, other than services related to the provision of a surgical or dental service that is performed for cosmetic purposes and not for medical or reconstructive purposes, 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)

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