GST/HST exemption for acupuncture services
Exciting news from Revenue Canada!
The Revenue Canada Excise Tax Act (the Act) provides a GST/HST exemption for a supply of acupuncture services made after February 11, 2014, if the acupuncture service is rendered to an individual by a practitioner of acupuncture.
- A “practitioner” of acupuncture is defined in Part II of Schedule V to the Act to mean a person who practises the profession of acupuncture and is either:
- licensed or certified to practise the profession of acupuncture by a provincially established regulatory body if the acupuncture service is supplied in a province that regulates the profession of acupuncture; or
- has the qualifications equivalent to those necessary to be licensed or certified in another province if the acupuncture service is supplied in a province that does not regulate the profession of acupuncture.