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

Regulations are current to 2024-05-28 and last amended on 2010-07-12. Previous Versions

Health Care Services (GST/HST) Regulations



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.

 [Repealed, SOR/2002-277, s. 3]

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:

  • (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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