Mr. Brison talks about clarity. I think the record has to be clear.
The basic health care services have always been and continue to be exempt under the GST and HST. Budget 2013 clarifies that the exemption for health care services does not apply to reports, examinations, and other services performed solely for non-health purposes. Medical lab work, assessments, and other services performed for health purposes, such as assisting a couple with fertility issues or an individual with mental health issues, are and will continue to be GST- and HST-exempt.
Services such as X-rays, lab tests, or assessments performed strictly for legal purposes will not be eligible for GST and HST health care services exemption, as they are not performed to provide health care to an individual but rather to assist in legal proceedings.
We will be voting against this amendment.