Due to maintenance, the Publications.gc.ca website may operate intermittently between 5:00 am ET until 9:00 am ET on Sunday, October 22, 2017.
Medical and assistive devices: Rv3-1/4-2-2002E-PDF
"This section of Chapter 4 supersedes Section 4.2, Medical Devices, issued in February 1995. Due to the number of revisions, the changes have not been side-barred. This section provides detailed information on zero-rated medical and assistive devices and the corresponding services for purposes of the Goods and Services Tax (GST) and Harmonized Sales Tax (HST) provisions of the Excise Tax Act (the Act). The legislative reference for this section is Part II of Schedule VI to the Excise Tax Act (the Act), unless otherwise indicated"--p. .
|Title||Medical and assistive devices|
|Series Title||GST/HST memoranda series|
|Publication Type||Series - View Master Record|
|Other Language Editions||[French]|
|Electronic Document|| |
Information identified as archived is provided for reference, research or recordkeeping purposes. It is not subject to the Government of Canada Web Standards and has not been altered or updated since it was archived. Please contact the authoring department to request a format other than those available.
We invite you to consult the Frequently Asked Questions page for additional information regarding the Archived Content notice.
Note: The URLs contained in this/these document(s) may no longer be functional
|Note||Issued also in French under title: Appareils médicaux et appareils fonctionnels. Caption title. "January 2, 2002." Chapter 4.2 of the GST/HST memoranda series.|
|Number of Pages||11 p.|
|Subject Terms||Goods and services tax, Harmonized sales tax|
- Date modified: