GST/HST Technical Information Bulletin B-110 Application of the GST/HST to the Practice of Acupuncture April 2017

Meaning of “acupuncturist”

"Acupuncturist" refers to an individual who is a registered member of a provincial regulatory body for the...

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Acupuncturists in unregulated provinces should contact other provinces’ governing bodies

[S]upplies of acupuncture services made by a R.Ac,...

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Principles applicable to single v. multiple supply of acupuncture supply

[T]o correctly apply the GST/HST, it is necessary to determine whether...

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Separate supplies of herbal goods by acupuncturist

Sales of products such as dried herbs and herbal goods for medicinal purposes are generally...

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Cancellalation fee paid to acupuncturist

A cancellation fee paid by a patient for a missed or cancelled appointment is treated as payment for the...

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