April 28th, 2024
Psychotherapist – Professional psychologist
On November 21st, 2023, the Minister of Finance tabled the Fall 2023 Economic Statement, which proposes to amend Part II of Schedule V of the Excise Tax Act.
The amendment will come into force when Bill C-59 receives Royal Assent and becomes law. The date of royal assent is not yet known.
Among the proposed measures are amendments to add psychotherapy and therapeutic counselling services to the list of GST/HST-exempt services, when rendered to an individual by a practitioner of psychotherapy or counselling therapy.
The definition of practitioner in Schedule V, Part II, section 1 will include, following the amendment, a person who practises psychotherapy or counselling therapy, as the case may be,
- If required to be licensed or otherwise authorized to practice in the province in which he or she provides services, in which case he or she is so licensed or authorized;
- If not, he or she has the qualifications equivalent to those required to be licensed or otherwise authorized to practice his or her profession in another province.
At present, only Ontario and Quebec regulate psychotherapy, and only New Brunswick, Nova Scotia and Prince Edward Island regulate counselling therapy.
The lists of provinces and territories that regulate these professions may change at any time. It is the responsibility of the provider of these services to keep abreast of the requirements for licensing or other authorization in the province of practice to ensure compliance with GST/HST provisions.
