Précis: The taxpayer carried on a practice of orthodontic dentistry through a professional corporation. He claimed input tax credits (ITCs) for GST/HST purposes which CRA denied. At issue was whether his services involved a single supply of health care services or a supply of health care services and a supply of dental articles (e.g., braces, retainers, etc.). If the former, he was entitled to no ITCs; if the latter, he was entitled to the ITCs claimed. The Tax Court concluded that there was a single supply of medical services and dismissed his appeal. There was no order as to costs since this was an informal procedure appeal.
Hurd Dentistry v. R. - TCC: Orthodontic services one supply, not separate suppliesPlus >