TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

CERTIFIED HOSPITAL [1 record]

Record 1 2004-12-14

English

Subject field(s)
  • Health Institutions
  • Medical and Hospital Organization
CONT

The issue in this appeal is whether the appellant is entitled ... to a refund of the federal sales tax that it paid in respect of paper and cleaning suplies which were allegedly sold to an exempt purchaser, namely, [X], a certified public hospital.

CONT

The appellant maintains that it sold supplies to [X], which is a certified hospital ...

OBS

Articles and materials for the sole use of any bona fide public hospital certified to be such by the Department of Health, when purchased in good faith for use exclusively by that hospital and not for resale.

French

Domaine(s)
  • Établissements de santé
  • Organisation médico-hospitalière
CONT

Le présent appel a pour but d'établir si l'appelant a droit [...] au remboursement de la taxe de vente fédérale qu'il a payée à l'égard de produits de papier et de produits de nettoyage qui ont été prétendument vendus à un acheteur exempté, le [X], un hôpital certifié.

CONT

L'appelant soutient qu'il a vendu les produits à [X], qui est un hôpital certifié.

OBS

Pour se qualifier comme administration hospitalière, un organisme doit être certifié comme hôpital public par le ministère de la Santé et du Bien-être social le dernier jour de son exercice.

Spanish

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