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

**Flag: 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): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/p-256/qualifying-health-care-supplies-application-gst-hst-supplies-medical-examinations-assessments-reports-certificates.html

Jurisdiction: FED · Verified 2026-08-27 · Review: legislative