Health Care Services (GST/HST) Regulations

2 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).