This enactment amends the Excise Tax Act in exempting psychotherapy services from the goods and services tax

Published: May 20, 2022


The PBO estimates that the implementation of Bill C-218 will reduce GST revenues by approximately $3 million in 2022-23 for a total of $76 million over the next 5 years. This cost estimate represents the reduction in GST revenues if all goods and services provided under North American Industry Classification System (NAICS) code 621330 (Offices of mental health practitioners (except physicians)) were to become GST exempt. The PBO assumes this Bill will be effective January 1, 2023.