Medications and Biologicals
- they are federally controlled under the Food and Drugs Act, the Food and Drug Regulations and the Narcotic Control Regulations
- they are dispensed by a physician or dentist, or prescribed by a physician, a dentist or an authorized individual
- they are authorized under the Food and Drug Regulations for use in emergency treatment
Only pharmacists are authorized to dispense drugs at retail and, normally, they charge fees for this service. These fees, referred to as "dispensing fees," are zero-rated when supplied in conjunction with the sale of zero-rated prescription drugs.
For more information, consult the brochure The QST and the GST/HST: How They Apply to Medical Devices and Drugs (IN-211-V).