Excise Tax Act — E-15 1
1 In this Part, cosmetic service supply means a supply of property or a service that is made for cosmetic purposes and not for medical or reconstructive purposes; health care facility means (a) a facility, or a part thereof, operated for the purpose of providing medical or hospital care, including acute, rehabilitative or chronic care, (b) a hospital or institution primarily for individuals with a mental health disability, or (c) a facility, or a part thereof, operated for the purpose of providing residents of the facility who have limited physical or mental capacity for self-supervision and self-care with (i) nursing and personal care under the direction or supervision of qualified medical and nursing care staff or other personal and supervisory care (other than domestic services of an ordinary household nature) according to the individual requirements of the residents, (ii) assistance with the activities of daily living and social, recreational and other related services to meet the psycho-social needs of the residents, and (iii) meals and accommodation; home care service means a household or personal care service, such as bathing, feeding, assistance with dressing or medication, cleaning, laundering, meal preparation and child care, if the service is rendered to an individual who, due to age, infirmity or disability, requires assistance; homemaker service [Repealed, 2013, c. 33, s. 47] institutional health care service means any of the following when provided in a health care facility: (a) laboratory, radiological or other diagnostic services, (b) drugs, biologicals or related preparations when administered, or a medical or surgical prosthesis when installed, in the facility in conjunction with the supply of a service included in any of paragraphs (a) and (c) to (g), (c) the use of operating rooms, case rooms or anaesthetic facilities, including necessary equipment or supplies, (d) medical or surgical equipment or supplies (i) used by the operator of the facility in providing a service included in any of paragraphs (a) to (c) and (e) to (g), or (ii) supplied to a patient or resident of the facility otherwise than by way of sale, (e) the use of radiotherapy, physiotherapy or occupational therapy facilities, (f) accommodation, (g) meals (other than meals served in a restaurant, cafeteria or similar eating establishment), and (h) services rendered by persons who receive remuneration therefor from the operator of the facility; insured person has the same meaning as in the Canada Health Act ; medical practitioner means a person who is entitled under the laws of a province to practise the profession of medicine or dentistry; practitioner , in respect of a supply of optometric, chiropractic, physiotherapy, chiropodic, podiatric, audiological, speech-language pathology, occupational therapy, psychological, psychotherapy, counselling therapy, midwifery, dietetic, acupuncture or naturopathic services, means a person who (a) practises the profession of optometry, chiropractic, physiotherapy, chiropody, podiatry, audiology, speech-language pathology, occupational therapy, psychology, psychotherapy, counselling therapy, midwifery, dietetics, acupuncture or naturopathy as a naturopathic doctor, as the case may be, (b) where the person is required to be licensed or otherwise certified to practise the profession in the province in which the service is supplied, is so licensed or certified, and (c) where the person is not required to be licensed or otherwise certified to practise the profession in that province, has the qualifications equivalent to those necessary to be so licensed or otherwise certified in another province. (d) [Repealed, 2000, c. 30, s. 113] qualifying health care supply means a supply of property or a service that is made for the purpose of (a) maintaining health, (b) preventing disease, (c) treating, relieving or remediating an injury, illness, disorder or disability, (d) assisting (other than financially) an individual