# EXM-H04 — Registered massage therapy is taxable. It is not on the s.1 practitioner list. CRA

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

**Registered massage therapy is taxable.** It is not on the s.1 practitioner list. CRA: "Massage therapy services rendered by a massage therapist … are not included in sections 5 to 7.3 of Part II of Schedule V to the Act"

## Sources

- Notice 311 (primary): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/notice311/proposed-exemption-multidisciplinary-health-care-services.html

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