CRA rules that kinesiology services are not exempt from GST/HST
CRA ruled that kinesiology services (specifically services provided to mobility-impaired patients by a member of the B.C. Association of Kinesiologists) were not GST/HST exempt.
Neal Armstrong. Summary of 25 June 2018 Ruling 143194 under ETA Sched. V, Pt. II, s. 10.