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; 15% in Nova Scotia; 15% as well in New Brunswick and in Newfoundland and Labrador since July 1, 2016, and in Prince Edward Island since October 1, 2016. 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.

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.

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Last update: 2006-09-20

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