The CRA has just published an interpretation letter that deals with manual osteopathic services, among other things. Here are some passages: For purposes of section 7, to be a practitioner in respect of osteopathic services, a person must be licensed or otherwise certified to practise the profession of osteopathy in the province in which the service is supplied (paragraph (b) of the definition of practitioner), or, where the person is not required to be licensed or otherwise certified to practise the profession in that province, the person must have the qualifications equivalent to those necessary to be so licensed or
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Archives for Part II, Schedule V, Health Care Services
General principles for determining the application of the health care exemptions: Fasciatherapy Danis Bois’ method
In the Interpretation Letter 17-038655-001, Revenu Québec summarizes the steps that must be taken to determine the application of the health care exemptions under Part II of Schedule V of the Excise Tax Act (ETA) and the corresponding measures in the Act Respecting the Québec Sales Tax. “Part II of Schedule V to the ETA (Part II) provides for supplies of health care services that are exempt for the purposes of the ETA, excluding the following supplies that are deemed not to be included in Part II, namely Except for the purposes of section 9 of Part II, cosmetic services
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