CRA considers that psychotherapy services are not GST-exempt

Supplies of various listed regulated health care services by “practitioners” are exempted from GST. CRA accepts that a regulated Traditional Chinese Medicine practitioner qualifies as a practitioner for these purposes. However, supplies of psychotherapy services by someone who qualifies only as a psychotherapist are not exempted.

Neal Armstrong. Summaries of Excise and GST/HST News - No. 97 under ETA, Sched. V, Pt. II, s. 1 – practitioner, s. 7, Sched. VI, Pt. I, s. 2, Pt. II, s. 37, ETA s. 225.2(2).