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Bill C-218

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First Session, Forty-fourth Parliament,

70 Elizabeth II, 2021

HOUSE OF COMMONS OF CANADA

BILL C-218
An Act to amend the Excise Tax Act (psychotherapy services)

FIRST READING, December 16, 2021

Ms. Mathyssen

441035


SUMMARY

This enactment amends the Excise Tax Act in order to exempt psychotherapy services from the goods and services tax.

Available on the House of Commons website at the following address:
www.ourcommons.ca


1st Session, 44th Parliament,

70 Elizabeth II, 2021

HOUSE OF COMMONS OF CANADA

BILL C-218

An Act to amend the Excise Tax Act (psychotherapy services)

Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:

R.‍S.‍, c. E-15

Excise Tax Act

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, Insertion start psychotherapy Insertion end , 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, Insertion start psychotherapy Insertion end , 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):

  • Start of inserted block

    (j.‍1)psychotherapy services;

    End of inserted block
Published under authority of the Speaker of the House of Commons

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