Excise Tax Act — E-15 259
Definitions 259 (1) In this section, ancillary supply means (a) an exempt supply of a service of organizing or coordinating the making of facility supplies or home medical supplies in respect of which supply an amount, other than a nominal amount, is paid or payable to the supplier as medical funding, or (b) the portion of an exempt supply (other than a facility supply, a home medical supply or a prescribed supply) of property or a service (other than a financial service) that represents the extent to which the property or service is, or is reasonably expected to be, consumed or used for making a facility supply and in respect of which portion an amount, other than a nominal amount, is paid or payable to the supplier as medical funding; ( fourniture connexe ) charity includes a non-profit organization that operates, otherwise than for profit, a health care facility within the meaning of paragraph (c) of the definition of that expression in section 1 of Part II of Schedule V; ( organisme de bienfaisance ) claim period of a person at any time means (a) where the person is at that time a registrant, the reporting period of the person that includes that time, and (b) in any other case, the period that includes that time and consists of either (i) the first and second fiscal quarters in a fiscal year of the person, or (ii) the third and fourth fiscal quarters in a fiscal year of the person; ( période de demande ) external supplier means a charity, a public institution or a qualifying non-profit organization (other than a hospital authority or a facility operator), that makes ancillary supplies, facility supplies or home medical supplies; ( fournisseur externe ) facility operator means a charity, a public institution or a qualifying non-profit organization (other than a hospital authority), that operates a qualifying facility; ( exploitant d’établissement ) facility supply means an exempt supply (other than a prescribed supply) of property or a service in respect of which (a) the property is made available, or the service is rendered, to an individual at a public hospital or qualifying facility as part of a medically necessary process of health care for the individual for the purpose of maintaining health, preventing disease, diagnosing or treating an injury, illness or disability or providing palliative health care, which process (i) is undertaken in whole or in part at the public hospital or qualifying facility, (ii) is reasonably expected to take place under the active direction or supervision, or with the active involvement, of (A) a physician acting in the course of the practise of medicine, (B) a midwife acting in the course of the practise of midwifery, (C) a nurse practitioner acting in the course of the practise of a nurse practitioner, or (D) a prescribed person acting in prescribed circumstances, and (iii) in the case of chronic care that requires the individual to stay overnight at the public hospital or qualifying facility, requires or is reasonably expected to require that (A) a registered nurse be at the public hospital or qualifying facility at all times when the individual is at the public hospital or qualifying facility, (B) a physician or nurse practitioner be at, or be on-call to attend at, the public hospital or qualifying facility at all times when the individual is at the public hospital or qualifying facility, (C) throughout the process, the individual be subject to medical management and receive a range of therapeutic health care services that includes registered nursing care, and (D) it not be the case that all or substantially all of each calendar day or part during which the individual stays at the public hospital or qualifying facility is time during which the individual does not receive therapeutic health care services referred to in clause (C), and (b) if the supplier does not operate the public hospital or qualifying facility, an amount, other than a nominal amount, is paid or payable as medical fundi