FYI the doctors buying the basic supplies for the practise, from toilet paper, the paper that goes on the exam table, the paper your prescription goes on, the computer for your medical records, or the old charts, the phone, fax. Internet the docks pay the full HST unlike other buisnesss they can't getHST refund because they don't collect/charge OHIP HST. So de facto a doctors office pays an extra 13% tax no other buisness has to carry.