Roster lawyers are reminded that medical reports prepared for court matters are not exempt from GST. Under the Excise Tax Act, a GST exemption applies only to a “qualifying health care supply,” such as services provided to maintain health, prevent disease, treat or relieve an injury, illness or disability, assist an individual in coping with a medical condition or provide palliative care.
Because medical reports prepared for court proceedings do not meet this definition, GST must be charged. When submitting accounts under Tariff item 17.14 (Medical Reports), please ensure invoices include GST where applicable. This will help avoid processing delays and requests for additional documentation.
