Rules · EXM-H

EXM-H06 — Qualifying health care supply rule. An otherwise-exempt service that is not a qualifying

Stale — principle only — The principle holds; a figure or date in it may not. Check the figure before you use it.

Qualifying health care supply rule. An otherwise-exempt service that is not a qualifying health care supply is deemed not to be in Part II and is taxable. In force 22 March 2013 for GST; 1 April 2013 for HST in PEI. Test is the dominant purpose of the supply. Catches: pre-employment, immigration and driver's-licence medicals, EI sickness certificates, CPP/QPP disability reports, insurance exams and disability certificates, WSIB entitlement reports, custody and fitness-to-stand-trial assessments, capacity assessments, cost-of-future-care reports. Still exempt: return-to-work fitness assessments after a traumatic incident, periodic exams for workers exposed to hazardous substances, OT workspace and school-accommodation assessments

Sources

P-256 (primary) · local copy

Record

Anchor ID: EXM-H06 (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-H06

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