TERMIUM Plus®

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GST/HST HEALTH CARE REBATE [1 record]

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Filter results by subject field

Alphabetical list of terms

Record 1 2022-07-07

English

Subject field(s)
  • Taxation
  • Medical and Hospital Organization
CONT

GST/HST [goods and services tax/harmonized sales tax] health care rebate ... hospitals can claim an 83-per-cent rebate ... of the GST and the federal component of the HST that they pay on inputs used in their exempt supplies.

OBS

GST: goods and services tax

OBS

HST: harmonized sales tax

French

Domaine(s)
  • Fiscalité
  • Organisation médico-hospitalière
CONT

Remboursement de la TPS/TVH [taxe sur les produits et services/taxe de vente harmonisée] pour soins de santé [...] les hôpitaux peuvent demander un remboursement de 83 % [...] de la TPS et de la composante fédérale de la TVH qu'ils paient sur les intrants utilisés dans leurs fournitures exonérées.

OBS

TPS : remboursement de la taxe sur les produits et services

OBS

TVH : taxe de vente harmonisée

Spanish

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