OTTAWA,
ON, July 15, 2024 /CNW/ - As of June 20, 2024, certain psychotherapists
and counselling therapists are no longer required to collect
the GST/HST on their services. The Canada Revenue Agency wants to
ensure that all providers of these types of services have the
information they need to determine their tax situation and take any
next steps, such as closing their GST/HST account.
Please note that this information only applies if you are
located outside of Quebec. If you
are located in Quebec and provide
psychotherapy or counselling therapy services, please contact
Revenu Quebec for more information.
If you provide psychotherapy or counselling therapy services,
you may no longer need to charge the GST/HST if you:
- are licensed with a provincial body responsible for the
regulation of psychotherapy services (regulated only in
Ontario) or counselling therapy
services (regulated only in New
Brunswick, Nova Scotia, and
Prince Edward Island); or
- operate in province with no regulatory body but have the
equivalent qualifications required to meet the licensing
requirements in a regulated province; and
- provide services that are within the scope of practice of the
profession in that regulated province (see Exempt services -
psychotherapy or Exempt services – counselling therapy for more
information)
Additional information, including details on what the CRA
considers to be an exempt service, can be found in Proposed
Amendment – Exemption for Psychotherapy Services and Proposed
Amendment – Exemption for Counselling Therapy Services. While these
notices refer to a proposed amendment, the amendment is now law and
the guidance in the notices is consistent with the GST/HST rules as
of June 20, 2024.
Next steps
Once you confirm that your services are GST/HST exempt, you must
stop charging the GST/HST on your services. If all of your services
are exempt, you may close your GST/HST account with the CRA, online
or by mail. If only some of your services are exempt, you must keep
your account open and continue to charge the GST/HST on any
non-exempt services and goods. For more information on closing your
account, please see Open or manage an account – Close.
Contacts
Media Relations
Canada Revenue Agency
613-948-8366
cra-arc.media@cra-arc.gc.ca
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SOURCE Canada Revenue Agency