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. [1].

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Department/Agency Revenue Canada.
Title Medical and assistive devices
Series Title GST/HST memoranda series
Publication Type Series - View Master Record
Language [English]
Other Language Editions [French]
Format Electronic
Electronic Document

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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.
Date 2002.
Number of Pages 11 p.
Catalogue Number
  • Rv3-1/4-2-2002E-PDF
Subject Terms Goods and services tax, Harmonized sales tax