GST/HST Notice 312 Proposed GST/HST Treatment of Supplies of Human Ova and In vitro Embryos May 2019

Effect of zero-rating on importations

The first proposed amendment to the Act would add, under section 6 of Part I of Schedule VI to the Act, the...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Importation of embryos “no longer subject to tax”

The second proposed amendment would add, under section 13 of Schedule VII to the Act, the...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

A proposed GST/HST amendment would zero-rate the supply of an ovum – which would have the effect of rendering the importation of an ovum as a...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Where a patient of a fertility clinic or other health care facility undergoes treatment or other service at the clinic which includes the...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.