# EXM-H02 — Exempt

**Flag: 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

- B-110 (primary): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/b-110/b-110-application-gst-hst-practice-acupuncture.html

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