I-3, r. 1 - Regulation respecting the Taxation Act

Full text
752.0.11.1R0.1. For the purposes of paragraph c.1 of section 752.0.11.1 of the Act, the drugs, medicaments or other preparations or substances referred to are those that
(a)  are for use in the diagnosis, treatment or prevention of a disease, disorder or abnormal physical state, or its symptoms, or in restoring, correcting or modifying an organic function;
(b)  are prescribed for a person by a practitioner; and
(c)  can lawfully be acquired in a jurisdiction to be used by a person in that jurisdiction only with practitioner intervention.
O.C. 1176-2010, s. 27.