R.S., c. E-15 Excise Tax Act
 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,  psychotherapy , 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) psychotherapy services;