Bill C-383
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- BILL C-383 BILL C-383
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First Session, Forty-second Parliament, 64-65-66 Elizabeth II, 2015-2016-2017 |
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HOUSE OF COMMONS OF CANADA |
An Act to amend the Excise Tax Act (psychotherapeutic services)
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FIRST READING, November 2, 2017
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Mr. Dusseault |
SUMMARY
This enactment amends the Excise Tax Act in order to exempt psychotherapeutic services from the goods and services tax.
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Available on the House of Commons website at the following address:
www.ourcommons.ca
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1st Session, 42nd Parliament, 64-65-66 Elizabeth II, 2015-2016-2017 |
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HOUSE OF COMMONS OF CANADA |
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BILL C-383 |
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An Act to amend the Excise Tax Act (psychotherapeutic services) |
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, Insertion start psychotherapeutic, Insertion end midwifery, dietetic, acupuncture or naturopathic services, means a person who
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(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):
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Start of inserted block
(j.1) psychotherapeutic services;
End of inserted block
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Published under authority of the Speaker of the House of Commons
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