Bill C-218
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- ENGLISH
- SUMMARY SUMMARY
- Excise Tax Act Excise Tax Act
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First Session, Forty-fourth Parliament, 70 Elizabeth II, 2021 |
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HOUSE OF COMMONS OF CANADA |
An Act to amend the Excise Tax Act (psychotherapy services)
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FIRST READING, December 16, 2021
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Ms. Mathyssen |
SUMMARY
This enactment amends the Excise Tax Act in order to exempt psychotherapy 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, 44th Parliament, 70 Elizabeth II, 2021 |
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HOUSE OF COMMONS OF CANADA |
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BILL C-218 |
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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
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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) psychotherapy services;
End of inserted block
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Published under authority of the Speaker of the House of Commons
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