P-248 The Application of the GST/HST to the Supply of an Independent Medical Examination (IME) and to Other Independent Assessments

Notice to the reader

Reference in this publication is made to supplies that are subject to the GST or the HST. The HST applies in the participating provinces at the following rates: 13% in Ontario, 14% in Prince Edward Island (effective April 1, 2013) and 15% in Nova Scotia and, effective July 1, 2016, in New Brunswick and Newfoundland and Labrador. GST applies in the rest of Canada at the rate of 5%. Finally, on April 1, 2013, the 12% HST in British Columbia was replaced by the GST and a provincial sales tax.

You can view this publication in:

Notice to the reader

Because of amendments proposed in Budget 2013, this policy statement would be obsolete in respect of supplies made after March 21, 2013.

You can view this publication in:

HTML p-248-e.html (47 KB)
PDF p-248-e.pdf (287 KB)

Last update: 2006-09-20

This document is only available in electronic format.

Date modified: