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].
Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.834441&sl=0
| Department/Agency | Canada. 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 | |
| Note(s) | 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. |
| Publishing information | [Ottawa] : Revenue Canada, 2002. |
| Description | 11 p. |
| Catalogue number |
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| Subject terms | Goods and services tax Harmonized sales tax |
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