Rules · EXM-H

EXM-H01 — Exemption lives in Schedule V, Part II, s.7 ETA

Current — Verified against the live source. Safe to cite.

Exemption lives in Schedule V, Part II, s.7 ETA. A service is exempt only if it is on the s.1 practitioner list, is rendered to an individual by a practitioner licensed or certified in that province (or equivalently qualified where the province does not regulate), is a qualifying health care supply, and is not cosmetic. Re-anchored 28 Aug 2026 from Notice 334, which CRA cancelled on 2026-04-22 and replaced with Memorandum 25-3 — note that 25-3 does not use the term "qualifying health care supply", so that limb of this anchor rests on EXM-H06 and P-256, not on 25-3

Sources

Memorandum 25-3 (primary) · local copy

Record

Anchor ID: EXM-H01 (permanent)
Jurisdiction: FED
Section: 2.3.1 Health care services
Verified: 2026-08-27 — by a person, against the source
Review cycle: legislative

Changes mentioning EXM-H01

Date Change

28 Aug 2026

Date	Change
28 Aug 2026	Began mirroring the non-guide sources to `Sources/`, with provenance front-matter (source URL, issue date, CRA page-details date, fetch date, anchors, caveats). 14 documents mirrored in the first pass. Findings: (a) Notice 334 was cancelled 2026-04-22 and replaced by Memorandum 25-3 — EXM-H01 re-anchored, Notice 334 added to Part 4; (b) TIM-02's deposit limb is unsourced — Memorandum 3-1 contains no s.168(9) and never uses the word "deposit", flag set to Unconfirmed for that half; (c) stale rate boxes are systemic — the NS-at-15% box appears in six mirrored documents and two older ones still state GST at 7%, so a general warning was added to Part 4; (d) TIM-06's holdback rule and EXM-H02's 11 February 2014 date and EXM-H06's 2013 dates all confirmed verbatim against source

Began mirroring the non-guide sources to Sources/, with provenance front-matter (source URL, issue date, CRA page-details date, fetch date, anchors, caveats). 14 documents mirrored in the first pass. Findings: (a) Notice 334 was cancelled 2026-04-22 and replaced by Memorandum 25-3 — EXM-H01 re-anchored, Notice 334 added to Part 4; (b) TIM-02's deposit limb is unsourced — Memorandum 3-1 contains no s.168(9) and never uses the word "deposit", flag set to Unconfirmed for that half; (c) stale rate boxes are systemic — the NS-at-15% box appears in six mirrored documents and two older ones still state GST at 7%, so a general warning was added to Part 4; (d) TIM-06's holdback rule and EXM-H02's 11 February 2014 date and EXM-H06's 2013 dates all confirmed verbatim against source

The full changelog