Naturopathy is provincially regulated and therefore the scope of practice, and what constitutes a naturopathic service for GST/HST purposes, varies from province to province. The scope of practice for a naturopathic doctor may include, but is not limited to:
- physical examinations/assessments (medication reviews, diagnostic testing)
- botanical medicine
- clinical nutrition
- physical medicine (massage, manipulation, hydrotherapy)
- homeopathic medicine
- intravenous (IV) therapy
- chelation therapy
- hyperbaric oxygen therapy
- lifestyle counselling
Example 4 [file review for opinion]
...The review of a file by a naturopathic doctor for purposes of providing an opinion on the diagnosis, prognosis, or treatment of an individual is a naturopathic service rendered to an individual by a practitioner of naturopathic services. ...
Example 5 [insurance co. report]
A naturopathic doctor performs an assessment and prepares a report required by an insurance company in respect of applications for, or the continuation of an insurance policy. ...
...The purpose of this supply is to assist the insurance company in determining if an individual is eligible for coverage under an insurance policy. Although the individual may ultimately receive medical or rehabilitative benefits under an insurance policy, the purpose of this supply is not to treat or assist the individual but rather to determine eligibility to enter into or continue an insurance policy. The supply is not a qualifying health care supply. ...
Example 13 [dual supply: teaching and naturopathic service]
A naturopathic doctor contracts with a teaching clinic to supervise students at the clinic. Each student interacts one-on-one with a patient for the diagnosis and treatment of a disorder under the direction of the naturopathic doctor. The patient is invoiced by the naturopathic doctor for the service she receives. ...The naturopathic doctor also invoices the clinic for the teaching services he provides.
The GST/HST will not apply to the fee charged to the patient for the service she receives where it is an exempt naturopathic service. Although the naturopathic doctor oversees the services rendered to the patient and may have interaction with the patient, the naturopathic doctor is also making a supply of a teaching service to the clinic. Where no other exempting provision applies, the naturopathic doctor is required to charge and collect the GST/HST... .