Bill C-323
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- ENGLISH
- SUMMARY SUMMARY
- Excise Tax Act Excise Tax Act
- Coming into Force Coming into Force
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First Session, Forty-fourth Parliament, 70-71 Elizabeth II – 1 Charles III, 2021-2022-2023 |
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HOUSE OF COMMONS OF CANADA |
An Act to amend the Excise Tax Act (mental health services)
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FIRST READING, March 9, 2023
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Mr. Ellis |
SUMMARY
This enactment amends the Excise Tax Act in order to exempt psychotherapy and mental health counselling 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, 70-71 Elizabeth II – 1 Charles III, 2021-2022-2023 |
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HOUSE OF COMMONS OF CANADA |
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BILL C-323 |
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An Act to amend the Excise Tax Act (mental health services) |
Preamble
Whereas nearly one quarter of Canadians over the age of 15 report that they have mental health needs that have not been met;
Whereas publicly funded mental health services, such as counselling and psychotherapy, are not easily accessible or available when they are most needed;
Whereas Canadians seeking mental health services may have to pay for those services privately;
And whereas many Canadians lack private coverage for such services;
Now, therefore, His 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, mental health counselling 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, mental health counselling 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;
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(j.2) mental health counselling services;
End of inserted block
Coming into Force
Six months after royal assent
2 This Act comes into force six months after the day on which it receives royal assent.
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Published under authority of the Speaker of the House of Commons
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