00000nam 2200000za 4500 9.834441 CaOODSP 20221107150433 cr ||||||||||| 170329s2002 onc #o f000 0 eng d CaOODSP eng n-cn--- Rv3-1/4-2-2002E-PDF Medical and assistive devices [electronic resource]. [Ottawa] : Revenue Canada, 2002. 11 p. GST/HST memoranda series 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. "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]. gccst Goods and services tax gccst Harmonized sales tax Canada. Revenue Canada. Appareils médicaux et appareils fonctionnels (CaOODSP)9.834443 GST/HST memoranda series (Online) (CaOODSP)9.832238 PDF 151 KB https://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-4-2-2002-eng.pdf