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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