Words and Phrases - "medical care"
Vocan Health Assessors Inc. v. The Queen, 2021 TCC 49
facility for assessing injured individuals in order to report to insurers was not a health care facility, and the individuals were not “patients”
The appellant (“Vocan”) provided treatment and supplied assessment reports to insurance companies or legal representatives in respect of...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 1 - Health Care Facility | assessment facility for supplies to insurers of injury assessment reports was not a health care facility | 172 |
| Tax Topics - General Concepts - Agency | injury assessors were not agents given lack of control over them | 56 |
| Tax Topics - Excise Tax Act - Section 285 | gross negligence to stop charging HST on customer complaint, without checking | 230 |