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

Regulations are current to 2024-06-19 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 [Repealed, SOR/2002-277, s. 3]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


  • — 2010, c. 12, s. 90(2)

      • 90. (2) Subsection (1) applies in respect of

        • (a) a supply made after March 4, 2010; and

        • (b) a supply made on or before that day if

          • (i) all of the consideration for the supply becomes due after March 4, 2010, or is paid after that day without having become due, or

          • (ii) any consideration for the supply became due, or was paid, on or before that day, unless the supplier did not, on or before that day, charge, collect or remit any amount as or on account of tax in respect of the supply under Part IX of the Act.

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