# EXM-H03 — Psychotherapy and counselling therapy

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

Psychotherapy and counselling therapy: exempt for supplies made **on or after 20 June 2024** (Bill C-59 royal assent). No transition period. Requires licensing with a provincial regulator — psychotherapy is regulated only in Ontario, counselling therapy only in NB, NS and PEI — or equivalent qualifications in an unregulated province, working within a regulated province's scope of practice. CRA will not rule on equivalence; the onus is on the practitioner

## 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