Gst on speech therapy center

GST Exemption for Medical Service Providers


Certain medical service providers are required to charge GST on their services, while other medical service providers are exempt. This creates a competitive advantage to service providers who are not required to charge the tax, as consumers can choose a non-taxable service over a taxable service. 


Also, in certain instances where a medical service provider holds a medical licence in a non-taxable medical services profession (e.g. Chiropractic), while also holding a medical licence in a taxable medical services profession (e.g. Massage Therapy), the former medical service provider is not required to charge tax on services rendered in the otherwise taxable service (in this case, massage therapy). This results in a tax advantage within the profession.  For a medical professional to qualify for a GST tax exemption, the following conditions have to be met:


A. The medical service provider has to be defined by the Canada Health Act as a “Health Care Practitioner”, meaning “a person lawfully entitled under the law of a province to provide health services in the place in which the services are provided by that person”.


B. The medical service provider is to be a member of a professional organization that requires members to receive continuing education credits and holds its members accountable for malpractice.


C.The services rendered by the medical service provider are to be covered by the Veterans Affairs Health Care Benefits Program. Currently the following health care services, provided by licensed health professionals, are covered by the Veterans Affairs Health Care Benefits Program:

 Occupational Therapy

 Physiotherapy 

Massage Therapy

 Chiropractic 

Acupuncture 

Speech Language Pathology and 

Psychological Counselling