Exempt health care services fall into four categories:
- Institutional health care services provided in a health care facility (e.g. a hospital).
- Services provided by certain health care practitioners (e.g. doctors of medicine and dentistry and certain other practitioners).
- Services covered by a provincial health insurance plan.
- Other health care services, such as ambulance services and homemaker services.
A health care service other than a service covered by a provincial health care plan, certain home care services, and certain training services to assist individuals cope with a disorder or disability must be a qualifying health care supply to be an exempt supply. It cannot be a cosmetic service supply or a supply in respect of a cosmetic service supply that is not made for medical or reconstructive purposes.
What is a Qualifying Health Care Supply?
A qualifying health care supply is a supply of property or a service made for the purpose of:
- maintaining health
- preventing disease
- treating, relieving or remediating an injury, illness, disorder or disability
- assisting (other than financially) an individual in coping with an injury, illness, disorder or disability
- providing palliative health care.
The GST/HST Invoicing Decision Tree describes UBC’s GST/HST treatment of supplies.