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HEALTH SERVICES TAX ACT [3 records]

Record 1 2010-02-12

English

Subject field(s)
  • Taxation
DEF

Supplies listed in Schedule V to the Excise Tax Act, such as those relating to used residential real property, health care services, educational services, child and personal care services, public sector bodies, and financial services.

CONT

A person who makes exempt supplies is not required to charge GST [good and services tax] or HST [harmonized sales tax] in respect of the supply and is not entitled to claim input tax credits to recover tax paid on inputs used in making those supplies.

OBS

Compare: taxable supply; zero-rated supply.

Key term(s)
  • exempt supplies
  • tax-exempt supplies

French

Domaine(s)
  • Fiscalité
DEF

Fourniture figurant à l'annexe V de la Loi sur la taxe d'accise; celles qui sont liées aux immeubles résidentiels usagés, aux services de santé, aux services d'enseignement, aux services de garde d'enfants et aux soins personnels, aux organismes du secteur public et aux services financiers.

CONT

Une personne qui effectue des fournitures exonérées n'est pas tenue de faire payer la TPS [taxe sur les produits et services] ou la TVH [taxe de vente harmonisée] à l'égard de ces fournitures et elle ne peut demander de crédit de taxe sur les intrants pour recouvrer la taxe payée à l'égard d'intrants qui lui servent à exécuter ces fournitures.

OBS

Voir fourniture détaxée et fourniture taxable.

Key term(s)
  • fournitures exonérées

Spanish

Save record 1

Record 2 1995-12-18

English

Subject field(s)
  • Titles of Provincial and Territorial Laws and Regulations (Canadian)

French

Domaine(s)
  • Titres de lois et de règlements provinciaux et territoriaux canadiens
OBS

Les lois de la Nouvelle-Écosse ne sont pas traduites.

Spanish

Save record 2

Record 3 1995-09-08

English

Subject field(s)
  • Titles of Laws and Regulations

French

Domaine(s)
  • Titres de lois et de règlements
OBS

Les lois de Saskatchewan ne sont pas traduites

Spanish

Save record 3

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