# EXM-H01 — Exemption lives in Schedule V, Part II, s.7 ETA

**Flag: Current** — Verified against the live source. Safe to cite.

Exemption lives in Schedule V, Part II, s.7 ETA. A service is exempt only if it is on the s.1 practitioner list, is rendered **to an individual by a practitioner** licensed or certified in that province (or equivalently qualified where the province does not regulate), is a qualifying health care supply, and is not cosmetic. **Re-anchored 28 Aug 2026** from Notice 334, which CRA cancelled on 2026-04-22 and replaced with Memorandum 25-3 — note that 25-3 does *not* use the term "qualifying health care supply", so that limb of this anchor rests on EXM-H06 and P-256, not on 25-3

## Sources

- Memorandum 25-3 (primary): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/25-3/application-of-gst-hst-to-psychotherapy-counselling-therapy-services.html

Jurisdiction: FED · Verified 2026-08-27 · Review: legislative