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Komsak Tirakuntorn, RMT
Professional hands you can trust
Why do Massage Therapists charge HST?
Under the federal Excise Tax Act, massage therapy is a service to which GST was applied. While massage therapists are considered health care practitioners under Ontario Regulated Health Professions Act, 1991, massage therapy is not included in the definition of health services that are exempt from the application of the HST. The list of exemptions is controlled by the federal government and the federal Minister of Finance has made it clear that the current policies governing exemptions will remain in place. A health profession can be exempted if it is regulated in five provinces or territories or if it is paid for in the health plans of three provinces. Massage therapy does not meet either of these conditions.
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