Emmanuel Dubourg on Questions Passed as Orders for Returns

With regard to the Excise Tax Act, specifically Schedule V, Part II, section 1.2, its application to the provisions of medical examinations, reports, and certificates since March 21, 2013, and its application to “qualifying” health care supplies: (a) what supplies are no longer considered to be a qualifying health care supply and are now subject to GST/HST; (b) what services performed by health care professionals and practitioners are now taxable; (c) what specific reports, evaluations, examinations, assessments, and certificates are now subject to HST/GST for each of the following practitioners, (i) psychology, (ii) social work services, (iii) psychiatry, (iv) medical practitioners, (v) optometrists, (vi) occupational therapist, (vii) chiropractors, (viii) physiotherapists, (ix) nursing services, (x) dietetic services, (xi) dental hygienist services, (xii) laboratory services; (d) with what stakeholders and professional organizations has the Department of Finance consulted about this tax change; (e) what stakeholders and professional associations has Canada Revenue Agency consulted with about this tax change; (f) what revenue will the government collect each year from 2013 to 2020 as a result of this tax change; (g) what revenue will the government collect each year from 2013 to 2020 for each type of report, evaluations, examinations, assessments, and certificates that are now subject to GST/HST; (h) what specific court decision led to the new definition of qualifying health care supply; (i) for each supply, service, evaluation, examination, assessment, certificate and specific report identified in (a), (b), and (c), could a Canadian veteran be charged HST/GST either directly or indirectly by a health care practitioner or practitioners; (j) for each supply, service, evaluation, examination, assessment, certificate, and specific report identified in (a), (b), and (c), will Canadian veterans be charged HST/GST either directly or indirectly by psychologists, psychiatrists, social workers, registered marriage and family therapists, and clinical care managers who are on Veterans Affairs Canada's approved list of service providers; (k) will the government be seeking to collect this tax retroactively; and (l) are the following reports, evaluations, examinations, assessments, and certificates subject to HST/GST, (i) custody assessments for Superior Court, (ii) disability determination packages, (iii) psychological assessments of individuals with developmental disabilities for the purpose of supporting eligibility applications for supportive, rehabilitation, community living programs and services?