CRA rules that vocational and pscho-vocational assessments performed by an Ontario psychological associate (or psychologist) are GST/HST exempt

CRA found that GST/HST-exempt fees were received by a self-employed registered Psychological Associate with the College of Psychologists of Ontario from rehabilitation companies to conduct psycho-vocational assessments and vocational assessments on individuals who were receiving loss of earnings benefits from an insurer as a result of work-related injury or illness. It stated (respecting the application of the branches of the "qualifying health care supply" definition referencing treating, remediating or assisting with coping with injury, illness disorder or disability) that:

the purpose of the service is to confirm or identify the issues related to an individual's injury or disability for the purpose of vocational rehabilitation planning and the development of the individual's vocational rehabilitation plan.

Neal Armstrong. Summaries of 24 October 2016 Ruling 154036 under ETA Sched. V, Pt. II, s. 1 – practitioner, and qualifying health care supply.