It goes back to my discussion of the policy intent. The intent is to relieve basic health care services. Those services are intended to treat a person, to help in the treatment or prevention of a disease or disorder. If this is done solely for an insurance purpose, there's no health care element related to it. This is a purpose test we've set out. The people best able to judge the purpose of a particular service or treatment, a diagnostics report, etc., would be the health care professionals. If it is done simply and solely for a non-health care purpose, it would be taxable.
On May 9th, 2013. See this statement in context.