Health Care Services (GST/HST) Regulations
Version of section 2 from 2010-07-12 to 2024-10-30:
2 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
- Date modified: