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This enactment amends the Excise Tax Act in order to exempt psychotherapeutic services from the goods and services tax.
Available on the House of Commons website at the following address:
R.S., c. E-15
Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
1 (1) The portion of the definition practitioner in section 1 of Part II of Schedule V to the Excise Tax Act before paragraph (b) is replaced with the following:
practitioner, in respect of a supply of optometric, chiropractic, physiotherapy, chiropodic, podiatric, osteopathic, audiological, speech-language pathology, occupational therapy, psychological, psychotherapeutic, midwifery, dietetic, acupuncture or naturopathic services, means a person who
(a) practises the profession of optometry, chiropractic, physiotherapy, chiropody, podiatry, osteopathy, audiology, speech-language pathology, occupational therapy, psychology, psychotherapy, midwifery, dietetics, acupuncture or naturopathy as a naturopathic doctor, as the case may be,
(2) Section 7 of Part II of Schedule V to the Act is amended by adding the following after paragraph (j):
(j.1) psychotherapeutic services;
Published under authority of the Speaker of the House of Commons