CRA considers that psychological counselling services provided to an injured athlete including re an upcoming competition generally would qualify for HST/GST exemption

The definition of a qualifying health care supply includes a service supplied for the purpose of assisting in coping with an injury, illness, disorder or disability.” Although CRA generally would consider psychological counselling services for the purpose of confidence building for an athletic competition to not qualify, it would consider that such services supplied “to assist an individual in mentally preparing for an upcoming competition following an injury, illness, disorder or disability sustained by the individual” would qualify.

Neal Armstrong. Summary of 16 March 2016 Interpretation 170748 under ETA Sch V, Pt II, s. 1 - qualifying health care supply.