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C-383
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BILL C-383
First Session, Forty-second Parliament,
64-65-66 Elizabeth II, 2015-2016-2017
HOUSE OF COMMONS OF CANADA
BILL C-383
An Act to amend the Excise Tax Act (psychotherapeutic services)
FIRST READING, November 2, 2017
Mr. Dusseault
421254
SUMMARY
This enactment amends the Excise Tax Act in order to exempt psychotherapeutic services from the goods and services tax.
Available on the House of Commons website at the following address:
www.ourcommons.ca
1st Session, 42nd Parliament, 
64-65-66 Elizabeth II, 2015-2016-2017
HOUSE OF COMMONS OF CANADA
BILL C-383
An Act to amend the Excise Tax Act (psychotherapeutic services)
R.‍S.‍, c. E-15
Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
1 (1) The portion of the definition practitioner in section 1 of Part II of Schedule V to the Excise Tax Act before paragraph (b) is replaced with the following:
practitioner, in respect of a supply of optometric, chiropractic, physiotherapy, chiropodic, podiatric, osteopathic, audiological, speech-language pathology, occupational therapy, psychological, psychotherapeutic, midwifery, dietetic, acupuncture or naturopathic services, means a person who
(a) practises the profession of optometry, chiropractic, physiotherapy, chiropody, podiatry, osteopathy, audiology, speech-language pathology, occupational therapy, psychology, psychotherapy, midwifery, dietetics, acupuncture or naturopathy as a naturopathic doctor, as the case may be,
(2) Section 7 of Part II of Schedule V to the Act is amended by adding the following after paragraph (j):
(j.‍1) psychotherapeutic services;
Published under authority of the Speaker of the House of Commons
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