Health Care Services (GST/HST) Regulations (SOR/91-23)
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Regulations are current to 2024-11-26 and last amended on 2010-07-12. Previous Versions
Health Care Services (GST/HST) Regulations
SOR/91-23
Registration 1990-12-18
Health Care Services (GST/HST) Regulations
P.C. 1990-2732 1990-12-18
His 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. 12
1 [Repealed, SOR/2002-277, s. 3]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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