Finance committee  We'll start with clause 42. This amendment is similar to an amendment in the Income Tax Act in clause 21 of part 1. It's made to ensure consistency in respect of the administrative provisions across various tax statutes. The amendments deal with the issuance by the CRA of a requirement to a third party to provide information for the purpose of verifying compliance by unnamed persons.

Finance committee  I can take it from here. This basically provides the Minister of National Revenue with the authority to withhold GST/HST refunds claimed by a business until such time as the business provides all prescribed business identification information. For example, when a business registers for GST purposes, it is generally required to provide CRA with basic business identification information, such as its name, ownership details, business activity, and contact information.

Finance committee  The Canada Revenue Agency officials have had a number of meetings and some discussions with the Canadian Psychological Association, and they've tried to explain to them specific applications of the GST. With respect to the services you've just mentioned, where a report, examination, or other service is performed solely for the purpose of determining liability in a court proceeding or under an insurance policy, it will be considered taxable.

Finance committee  Again, it will depend on whether the assessment lays out a treatment plan. If the assessment lays out something going forward with respect to a specific treatment plan in which there are going to be some true health care services provided, it will be an exempt service.

Finance committee  My understanding is that there have been some discussions with various stakeholders, including the Psychological Association, and colleagues at the Canada Revenue Agency. They intend to issue further guidelines based on some of those discussions, outlining specific circumstances and further details in terms of the application of this tax.

Finance committee  The way the GST/HST legislation is set up, there is an exemption for all services covered by provincial and territorial health care plans. Anything that falls under and is covered by one of those plans has been and will continue to be exempt. There is also an exemption for the services of various health care professionals: psychologists, doctors, all the major health care professionals.

Finance committee  It's difficult to answer your question because, as I outlined to you, there is a real purpose test. Without knowing the purpose of these particular items, it would be difficult to give you a specific answer, yes or no.

Finance committee  Well, it would be in relation to...for example, are you ill? Is it something to suggest that it's in relation to your particular illness? Does it describe your illness, your treatment plan? These notes are very different. It's very difficult. It would be up to that particular person.

Finance committee  They will continue to be exempt, as long as it is for a medical purpose. What we are trying to address here with this provision is that we are trying to say that those services that are provided for a non-health care purpose, and solely for a non-health care purpose, will be the ones that will not be entitled to the exemption.

Finance committee  Fertility lab work, the services done with respect to fertility treatments, have been exempt and will continue to be exempt.

Finance committee  Probably what you'll have in the case of somebody who is injured is that they will have an initial treatment. They will go see their doctor. The doctor will assess them, treat them for their illness, their particular injury. Those will all be part of the general treatment provision.

Finance committee  As I just outlined when I answered the question, those tests, those assessments that are done for somebody with a learning disability, a particular disorder, have been GST relieved, and they will continue to be GST exempt.

Finance committee  It goes back to how I explained the general treatment for a person when they go see their doctor—

Finance committee  It's in the same sort of context. Normally if people are injured, if they've been in an accident, they would go see a doctor, or they would go see their psychiatrist. It's part of their original treatment. They're getting some health benefits from that. If any of the assessments, any of those documents done in relation to that original ongoing treatment are used for a subsequent court case, since the purpose when they were originally undertaken was for health care, they would be exempt.

Finance committee  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.