BOS CRA Rules

Rules · EXM-H

EXM-H02 — Exempt

Current — Verified against the live source. Safe to cite.

Exempt: physiotherapy, chiropractic, psychological services, dietetic services. Naturopathic doctors and acupuncturists exempt for supplies made after 11 February 2014

Sources

Record

Anchor ID
EXM-H02 (permanent)
Jurisdiction
FED
Section
2.3.1 Health care services
Verified
2026-08-27 — by a person, against the source
Review cycle
legislative

Changes mentioning EXM-H02

DateChange
28 Aug 2026

Began mirroring the non-guide sources to Sources/, with provenance front-matter (source URL, issue date, CRA page-details date, fetch date, anchors, caveats). 14 documents mirrored in the first pass. Findings: (a) Notice 334 was cancelled 2026-04-22 and replaced by Memorandum 25-3 — EXM-H01 re-anchored, Notice 334 added to Part 4; (b) TIM-02's deposit limb is unsourced — Memorandum 3-1 contains no s.168(9) and never uses the word "deposit", flag set to Unconfirmed for that half; (c) stale rate boxes are systemic — the NS-at-15% box appears in six mirrored documents and two older ones still state GST at 7%, so a general warning was added to Part 4; (d) TIM-06's holdback rule and EXM-H02's 11 February 2014 date and EXM-H06's 2013 dates all confirmed verbatim against source

The full changelog