Application of the GST/HST to the Practice of Acupuncture

GST/HST Technical Information Bulletin B-110
April 2017

All legislative references in this publication are to the Excise Tax Act (the Act) unless otherwise specified. The information in this publication does not replace the law found in the Act and its regulations.

If this information does not completely address your particular situation, you may wish to refer to the Act or relevant regulation, or call GST/HST Rulings at 1-800-959-8287 for additional information. If you require certainty with respect to any particular GST/HST matter, you may request a ruling. GST/HST Memorandum 1.4, Excise and GST/HST Rulings and Interpretations Service, explains how to obtain a ruling or an interpretation and lists the GST/HST rulings centres.

If you are located in Quebec and wish to request a ruling related to the GST/HST, please call Revenu Québec at 1-800-567-4692. You may also visit the Revenu Québec website at revenuquebec.ca to obtain general information.

For listed financial institutions that are selected listed financial institutions (SLFIs) for GST/HST or Quebec sales tax (QST) purposes or both, whether or not they are located in Quebec, the CRA administers the GST/HST and the QST. If you wish to make a technical GST/HST or QST enquiry related to SLFIs, please call 1-855-666-5166.

GST/HST Rates

Reference in this publication is made to supplies that are subject to the GST or the HST. The HST applies in the participating provinces at the following rates: 13% in Ontario and 15% in New Brunswick, Newfoundland and Labrador, Nova Scotia, and Prince Edward Island. The GST applies in the rest of Canada at the rate of 5%. If you are uncertain as to whether a supply is made in a participating province, see GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province.

Background

This publication explains how the goods and services tax/harmonized sales tax (GST/HST) applies to supplies of services made by a person practising the profession of acupuncture. This publication does not apply to supplies of acupuncture services made by other health care professionals licensed or certified to perform acupuncture within the scope of practice for their profession, for example, a physiotherapist.

All legislative references are to the Act unless otherwise specified.

Historically, various health care services rendered by a health care practitioner listed in Part II of Schedule V have been exempt from the GST/HST. Acupuncturists were not among the listed practitioners in the Act and, as a result, acupuncture services rendered by an acupuncturist were subject to the GST/HST.

However, the list of health care practitioners has been expanded in section 1 of Part II of Schedule V to include acupuncturists. Therefore, when certain conditions are met, the GST/HST exemption in section 7 of Part II of Schedule V will apply to acupuncture services rendered to an individual by an acupuncturist.

The changes to the exemption apply to supplies of acupuncture services made by an acupuncturist after February 11, 2014.

For the examples in this publication, it is assumed that the services are supplied after February 11, 2014, unless otherwise specified and that no other GST/HST exemption applies to the services outlined.

Meaning of significant terms

"Acupuncturist" refers to an individual who is a registered member of a provincial regulatory body for the profession of acupuncture and can legally use the title "Acupuncturist" (R.Ac), "Doctor of Acupuncture" (Dr.Ac), "Traditional Chinese Medicine Practitioner" (R.TCMP), or "Doctor of Traditional Chinese Medicine" (Dr.TCM). An acupuncturist also refers to an individual who practises the profession of acupuncture in an unregulated province or territory and has the qualifications equivalent to the qualifications necessary to be licensed in a regulated province.

"Basic tax content" generally refers to the amount of GST/HST that a person was required to pay on the last acquisition of property and any improvements made thereto, after deducting any amount (other than input tax credits) that the person is entitled to recover by rebate, remission or otherwise, and taking into account any depreciation.

"Exempt" means not subject to the GST/HST.

"Registrant" refers to a person who is registered, or who is required to be registered for the GST/HST.

"Unregulated province or territory" refers to a province or territory that does not regulate the profession of acupuncture or Traditional Chinese Medicine and as such, there is no provincial or territorial regulatory body established to govern the profession.

GST/HST exemption for acupuncture services

In certain circumstances, a supply of an acupuncture service is exempt from the GST/HST pursuant to section 7 of Part II of Schedule V. For the exemption to apply, all of the following conditions must be met:

  1. the service is an acupuncture service for GST/HST purposes;
  2. the acupuncture service is rendered to an individual by a practitioner of acupuncture services (for example, a Registered Acupuncturist or Registered Traditional Chinese Medicine Practitioner);
  3. the acupuncture service is a qualifying health care supply as defined in section 1 of Part II of Schedule V; and
  4. the acupuncture service is not a cosmetic service supply or a supply, in respect of a cosmetic service supply, that is not made for medical or reconstructive purposes pursuant to section 1.1 of Part II of Schedule V.

First condition – supply of an acupuncture service

To be exempt from the GST/HST pursuant to section 7 of Part II of Schedule V, the service supplied by an acupuncturist must be an acupuncture service and must fall within the scope of practice for an acupuncturist.

An acupuncture service is a service that involves the stimulation of specific pressure points on the skin, mucous membranes or subcutaneous tissues of the human body and other therapeutic techniques to promote, maintain, or restore health, to prevent a disorder or disease or to alleviate pain.

Acupuncture is provincially regulated and what constitutes an acupuncture service for GST/HST purposes may vary from province to province. An acupuncturist must refer to the governing body or relevant provincial legislation for the province in which they practise to determine whether the services they perform are acupuncture services. An acupuncturist who practises in an unregulated province or territoryFootnote 1 must refer to the scope of practice established by the governing body or provincial legislation in the regulated province for which the acupuncturist has equivalent qualifications. For more information, refer to the section "Equivalent qualifications."

The scope of practice for an acupuncturist may include:

  • assessments
  • acupuncture (needle, electro, laser and other modern modalities)
  • auricular therapy
  • moxibustion
  • acupressure (involving heat, laser or point stimulation)
  • cupping
  • bloodletting
  • gua sha (dermal friction)
  • tuina massage
  • qigong/tai ji massage
  • dietary and lifestyle counselling

In addition to the services listed above, the services of providing opinion letters, written reports, or witness testimony by an acupuncturist in relation to a patient are also acupuncture services for purposes of the GST/HST exemption in section 7 of Part II of Schedule V. Supplies of these services will not be subject to tax provided they meet the remaining conditions to be exempt from the GST/HST.

However, not every activity engaged in or treatment modality offered by an acupuncturist is an acupuncture service for GST/HST purposes. To correctly apply the GST/HST, an acupuncturist must determine whether each supply they make is an acupuncture service. This is particularly important for an acupuncturist who practises acupuncture in conjunction with other complementary and alternative medical approaches and/or is registered with a regulatory body for more than one health care profession (that is, dual registration).

Services that are a form of complementary and alternative therapy (for example, massage therapy by a Registered Massage Therapist, meditation and yoga therapy, Bowen therapy, ear candling, Hakomi therapy, and Chinese herbal medicine and homeopathy) that do not fall within the scope of practice for an acupuncturist are not acupuncture services for GST/HST purposes. In addition, research activities and administrative duties are also not acupuncture services.

Where an acupuncturist renders a service that is not an acupuncture service, the supply of the service is subject to the GST/HST if the supply does not fall within another exempting provision of the Act. The acupuncturist, if a registrant, is required under section 165 and subsection 221(1) to collect GST/HST at the applicable rate calculated on the value of the consideration for the supply.

Example 1

An acupuncturist in British Columbia assesses a patient and determines that the patient requires acupressure to treat a gastrointestinal condition.

The treatment is an acupuncture service for purpose of section 7 of Part II of Schedule V. The supply of the acupressure treatment is exempt from the GST/HST provided the other conditions discussed in this publication are met.

Single vs. multiple supplies

In many cases an acupuncturist uses a number of treatment modalities or a combination of products and services to treat a patient during an appointment. To correctly apply the GST/HST, it is necessary to determine whether the different treatment modalities and/or property supplied to a patient constitute a single supply or multiple supplies of a service(s) or property. This distinction is important in cases where a combination of services and/or property is supplied by an acupuncturist to a patient some of which would be taxable and some of which would be exempt from the GST/HST if supplied separately.

Whether there is a single supply or there are multiple supplies in any given transaction is a question of fact. The terms of an agreement (that is, the treatment agreed upon and reflected in an invoice) between an acupuncturist and patient establish what the acupuncturist is agreeing to provide and what the patient is expecting to receive for the consideration paid. However, it is important to note that the manner in which the price for a transaction is set out (for example, a single price or separately identified prices on an invoice) does not by itself determine whether there is a single supply or multiple supplies. Refer to GST/HST Policy Statement P-077R2, Single and Multiple Supplies, for further information on whether a particular transaction consists of a single supply or multiple supplies.

If a single supply is being made, then the predominant element of that supply must be established to determine the nature of the supply. In contrast, if multiple supplies are being made, it must then be determined whether one of the supplies is incidental to the main supply and if so, whether section 138 deems that supply to form part of the main supply.

The CRA's administrative policy regarding section 138 is explained in GST/HST Policy Statement P-159R1, Meaning of the Phrase "reasonably regarded as incidental"; and GST/HST Policy Statement P-160R, Meaning of the Phrase "where a particular property or service is supplied together with any other property or service".

Based on the above, to be exempt from the GST/HST, the overall supply must be an acupuncture service. Different treatment modalities offered as part of an overall service that are not acupuncture services in their own right (that is, massage, herbal therapy) are not subject to the GST/HST if they form part of a single supply of an acupuncture service and a single consideration is charged. If the acupuncturist charges a separate amount for each of these treatment modalities and is considered to be making multiple supplies, the supplies that are not acupuncture services may be subject to the GST/HST.

Example 2

An acupuncturist in Ontario assesses a patient and determines that the patient requires both acupuncture and massage therapy to treat the patient’s tendonitis. The acupuncturist is also registered with the College of Massage Therapists of Ontario. During the patient’s visit, the patient receives 40 minutes of acupuncture and 20 minutes of massage therapy. The patient is invoiced a separate fee for the acupuncture and massage therapy according to the percentage of time each modality was performed.

Based on the facts above, it is assumed that the acupuncturist is making two separate supplies: one of acupuncture and one of massage therapy. The acupuncture treatment is an acupuncture service for purposes of section 7 of Part II of Schedule V. The supply of the acupuncture treatment is exempt from the GST/HST provided the other conditions discussed in this publication explained below are met.

However, the massage therapy is not an acupuncture service for GST/HST purposes and a supply of the massage therapy is subject to tax (unless another exemption from the GST/HST applies). The acupuncturist is required to charge and collect the GST/HST at the applicable rate on the fee charged to the patient, if the acupuncturist is a registrant.

Second condition – rendered to an individual by a practitioner

Although a service rendered by a person may be an acupuncture service, for the exemption in section 7 of Part II of Schedule V to apply, each acupuncture service must also be: (a) rendered to an individual; and (b) rendered by a "practitioner" of acupuncture services.

Rendered to an individual

For purposes of section 7 of Part II of Schedule V, an acupuncture service rendered to an individual means that there is a professional relationship between the individual receiving the acupuncture service and the acupuncturist for purposes of meeting the individual’s health care needs.

Example 3

An acupuncturist is hired by an employer to deliver a workshop on Chinese medicine and health to employees in a group setting. The acupuncturist charges the employer a fee to deliver the workshop.

Assuming the delivery of the workshop falls within the scope of practice for an acupuncturist, the supply is not exempt from the GST/HST because the relationship between the acupuncturist and the employees attending the workshop is not for the purpose of meeting an individual’s health care needs. Therefore acupuncturist is required to charge and collect the GST/HST at the applicable rate on the fee charged to the employer, if the acupuncturist is a registrant.

Rendered by a "practitioner" of acupuncture services

Section 1 of Part II of Schedule V defines the term practitioner, in respect of a supply of acupuncture services, to mean a person who:

  • practises the profession of acupuncture and
  • the person is either:
    • licensed or certified to practise the profession of acupuncture in the province in which the acupuncture service is suppliedFootnote 2 if licensing or certification is required in that province; or
    • has the qualifications equivalent to those necessary to be licensed or certified in another province if the person is practising in a province that does not require the person to be licensed or certified.

These conditions are discussed below.

Practises the profession of acupuncture

The phrase "practises the profession of acupuncture" refers to an individual who engages in the occupation of acupuncture and has graduated from a training program for acupuncture or Traditional Chinese Medicine and successfully passed an examination recognized by the regulatory body in a jurisdiction that regulates the profession of acupuncture, or is deemed by the regulatory body to have completed the training necessary to be an acupuncturist.

Licensed to practise the profession of acupuncture

If a person makes a supply of an acupuncture service in a province that regulates the profession of acupuncture, paragraph (b) of the definition of practitioner in section 1 of Part II of Schedule V requires the person to be licensed or otherwise certified by the regulatory body for that province to be a practitioner for GST/HST purposes (that is, to be an acupuncturist). As a result, supplies of acupuncture services made by a R.Ac, Dr.Ac, R.TCMP, or Dr.TCM are generally exempt from the GST/HST provided the conditions in sections 1.1 and 1.2 of Part II of Schedule V are also met.

At the date of publication, the profession of acupuncture is regulated in Canada in the provincesFootnote 3 listed below.

The list of provinces and territories that regulate the profession of acupuncture may change at any time. It is the responsibility of the person supplying acupuncture services to monitor the licensing requirements to ensure compliance with the Act.

Equivalent qualifications

The remaining provinces and territories do not regulate the profession of acupuncture under provincial or territorial legislation and as such, a governing body has not been established to license or otherwise certify a person practising the profession of acupuncture. Therefore, if a person who practises the profession of acupuncture makes a supply of an acupuncture service in Manitoba, Saskatchewan, Prince Edward Island, Nova Scotia, New Brunswick, Yukon, the Northwest Territories or Nunavut, to be a practitioner for GST/HST purposes, paragraph (c) of the definition of practitioner in section 1 of Part II of Schedule V requires the person to have the qualifications equivalent to the qualifications necessary to be licensed or certified to practise the profession of acupuncture in a regulated province.

The onus is on the person to demonstrate that they are a practitioner for purposes of the GST/HST exemption in section 7 of Part II of Schedule V. The person should contact the regulatory body in any of the regulated provinces to determine if their qualifications are equivalent to those necessary to be licensed or otherwise certified in that province.

Where a person does not have the qualifications equivalent to those necessary to be licensed or certified in a regulated province, the person is not a practitioner for GST/HST purposes and any supplies of acupuncture services made by the person are generally not exempt from the GST/HST under section 7 of Part II of Schedule V. If the supply does not fall within another exempting provision of the Act, the person, if a registrant, is required under section 165 and subsection 221(1) to collect GST/HST at the applicable rate calculated on the value of the consideration for the supply.

Third condition – qualifying health care supply

In addition to the first two conditions, section 1.2 of Part II of Schedule V requires that an acupuncture service rendered by an acupuncturist must also be a qualifying health care supply for the GST/HST exemption in section 7 of Part II of Schedule V to apply. This means that a service supplied by an acupuncturist must be for the purpose of maintaining health; preventing disease; treating, relieving or remediating an injury, illness, disorder or disability; assisting (other than financially) an individual in coping with an injury, illness, disorder or disability; or providing palliative health care.

If the supply of an acupuncture service is not a qualifying health care supply, then section 1.2 of Part II of Schedule V excludes the supply of the acupuncture service from the GST/HST exemption for acupuncture services in section 7 of that Part.

Example 4

An acupuncturist is contracted by an insurance company to assess, diagnose and treat a patient on long-term disability using remedies, medical techniques and therapies within the scope of practice for an acupuncturist. The acupuncturist invoices the insurance company based on an hourly rate for the assessment, treatment and submission of claim forms.

The assessment, diagnosis and treatment of an individual by the acupuncturist constitute an acupuncture service rendered to an individual. The purpose of this supply is to treat, relieve or remediate an injury, illness, disorder or disability. Therefore, the supply is a qualifying health care supply. The supply of the acupuncture treatment is exempt from the GST/HST provided the other conditions discussed in this publication are met.

Example 5

An acupuncturist performs an assessment of an individual and prepares a report required by an insurance company in respect of applications for, or the continuation of, an insurance policy. The acupuncturist invoices the insurance company based on an hourly rate.

The assessment of an individual and preparation of a report by the acupuncturist is an acupuncture service rendered to an individual by a practitioner of acupuncture services. The purpose of this supply is to assist the insurance company in determining if an individual is eligible for coverage under an insurance policy. Although the individual may ultimately receive medical or rehabilitative benefits under an insurance policy, the purpose of this supply is not to treat or assist the individual but rather to determine eligibility to enter into or continue an insurance policy. The supply is not a qualifying health care supply and is subject to tax unless another exemption from the GST/HST applies. The acupuncturist is required to charge and collect the GST/HST at the applicable rate on the fee charged to the patient, if the acupuncturist is a registrant.

Fourth condition – not a cosmetic service supply

The last condition that must be met for a supply of an acupuncture service to be exempt from the GST/HST pursuant to section 7 of Part II of Schedule V is that the acupuncture service rendered by an acupuncturist must not be for a cosmetic purpose. Section 1.1 of Part II of Schedule V excludes from the exempting provisions in Part II of Schedule V, other than section 9, a cosmetic service supply or a supply in respect of a cosmetic service supply.

A cosmetic service supply is defined in section 1 of Part II of Schedule V to mean a supply of a property or a service that is made for cosmetic purposes and not for medical or reconstructive purposes. Cosmetic procedures are surgical and non-surgical procedures that are generally aimed at enhancing an individual’s appearance that are not provided for the purpose of treating a medical condition or for reconstructive purposes. Included are cosmetic acupuncture, acupuncture for cellulite, and laser therapy performed for cosmetic purposes. Supplies of these services are generally subject to the GST/HST. In addition, any separate supply of property or a service is also subject to the GST/HST when the property or service is in respect of a cosmetic service supply, unless the exempting provision of section 9 of Part II of Schedule V applies to that supply, i.e., the consideration is payable or reimbursed by a provincial health care plan.

Example 6

An acupuncturist in Ontario assesses a patient and determines that the patient requires both acupuncture and tuina massage to treat the patient’s sciatica. During the patient’s visit, the acupuncturist renders to the patient 40 minutes of acupuncture and 20 minutes of tuina massage. The acupuncturist charges the patient $60 for the acupuncture treatment and $30 for the tuina massage.

Based on the facts above, it is assumed that the acupuncturist is making a separate supply of acupuncture and a separate supply of massage therapy. The acupuncture treatment and tuina massage are both supplies of an acupuncture service for purposes of section 7 of Part II of Schedule V. The acupuncture services are rendered to a patient by a practitioner of acupuncture and are supplied for the purpose of treating the patient’s sciatica and not for cosmetic purposes. The acupuncture services are qualifying health care supplies and not cosmetic service supplies. Therefore sections 1.1 and 1.2 of Part II of Schedule V do not exclude the supply from the GST/HST exemption in section 7 of Part II of Schedule V. Thus, the supplies of the acupuncture services are exempt from the GST/HST.

Example 7

An acupuncturist in Quebec assesses a patient that is resident in Quebec and determines that the patient could benefit from facial acupuncture to rejuvenate the patient’s face to give a more youthful appearance. During the patient’s visit, the acupuncturist renders to the patient 40 minutes of acupuncture. The acupuncturist charges the patient $60 for the acupuncture treatment and only obtains the home address of the patient that is in Quebec.

The acupuncture treatment is a supply of an acupuncture service for purposes of section 7 of Part II of Schedule V. Although the acupuncture treatment is rendered to a patient by a practitioner of acupuncture for GST/HST purposes, the acupuncture service is supplied for cosmetic purposes and is not a qualifying health care supply. Therefore, sections 1.1 and 1.2 of Part II of Schedule V exclude the supply from the GST/HST exemption in section 7 of Part II of Schedule V. The supply of the acupuncture service is subject to tax unless another exemption from the GST/HST applies. The acupuncturist is required to charge and collect the GST at 5% on the $60 fee charged to the patient, if the acupuncturist is a registrant.

Other exemptions from the GST/HST

Other provisions in the Act may also exempt a service typically rendered by an acupuncturist when the service is rendered by another health care provider licensed to practise within their own profession. For example, a service may be exempt from the GST/HST if the service is:

  • rendered to an individual by a medical practitioner (that is, a physician or dentist) pursuant to section 5 of Part II of Schedule V;
  • rendered to an individual by a registered nurse within a nurse-patient relationship pursuant to section 6 of Part II of Schedule V; or
  • rendered to an individual by a naturopathic doctor, chiropractor or physiotherapist pursuant to section 7 of Part II of Schedule V.

The third and fourth conditions discussed previously would also have to be met for these exemptions to apply.

Alternatively, an acupuncture service may be exempt if the service is:

  • supplied by a registered charity pursuant to section 1 of Part V.1 of Schedule V;
  • supplied by a public institutionFootnote 4 pursuant to section 2 of Part VI of Schedule V; or
  • is payable or reimbursed by a provincial health care plan pursuant to section 9 of Part II of Schedule V.

Sale of products

Sales of products such as dried herbs and herbal goods for medicinal purposes are generally separate supplies made by the acupuncturist and do not form part of an acupuncture service. As such, most sales of these products are subject to the GST/HST. Such products also include botanical medicines, Chinese herbal medicines, and tinctures, ointments, and nutritional supplements, whether or not dispensed by an acupuncturist. Other products that may be sold by an acupuncturist include needles, hand massage machines, cupping supplies, infrared lamps, lasers, auricular beads, kinesio tape, booksFootnote 5 and other educational material. An acupuncturist, if a registrant, is required under section 165 and subsection 221(1) to collect GST/HST at the applicable rate on the value of consideration for taxable sales of these products.

Products consumed as basic grocery items (for example, food, beverages and ingredients) for nourishment (as opposed to products consumed for actual or perceived medicinal properties) may be zero-rated (taxable at 0%) under section 1 of Part III of Schedule VI.

Not all products that can be ingested are considered to be a food or beverage. In general, food and beverages are consumed to sustain or maintain life, to allay hunger or thirst, or for enjoyment, rather than for therapeutic or preventive effects (for example, to correct actual or perceived health problems) or to achieve specific beneficial effects related to performance or physique.

Products that are labelled or marketed as products to be consumed to facilitate the intake of certain ingredients (nutritive or otherwise) or which place an emphasis on claims relating to the benefits of the product, for example, therapeutic or preventive effects, or enhancing performance or physique, are not considered to be products that an average consumer would ordinarily purchase in the course of buying food or beverages (for example, products in pill, tablet, or capsule form). In addition, products which can only be purchased by practitioners (and not the general public) may also not be viewed as a food or beverage. Furthermore, products that are marketed for their beneficial effects, and that are added to food or water simply as a means of consuming them, are not zero-rated ingredients. Products of this nature would not be zero-rated. Therefore a registrant would be required to charge and collect the GST/HST on sales of such products.

However, products advertised or labelled as tea and prepared and sold in a manner similar to tea may be zero-rated. For more information, refer to GST/HST Memorandum 4.3, Basic Groceries.

Although most services rendered by an acupuncturist are exempt from the GST/HST, an acupuncturist is generally required to register for the GST/HST if their revenue from taxable supplies, including the sales of products, exceeds the small supplier threshold. For more information, refer to the section "Registration for the GST/HST".

Other charges

In addition to fees charged for acupuncture services, an acupuncturist may also charge administrative fees, for example, a cancellation fee or a fee charged for a returned cheque.

A cancellation fee paid by a patient for a missed or cancelled appointment is treated as payment for the intended supply (that is, the acupuncture service or other treatment modality). Where the service is taxable, the GST/HST will apply to the cancellation fee. The amount paid by the patient to the acupuncturist is deemed under section 182 to be a GST/HST-included amount. The patient is deemed to have paid and the acupuncturist, if a registrant, is deemed to have collected the GST/HST on the cancellation fee at the time the fee is paid. However, where the acupuncture service is exempt, GST/HST will not apply to the cancellation fee.

Therefore, where the acupuncture service or other treatment modality is taxable, the GST/HST applies to a cancellation fee charged for missed or cancelled appointments on or before February 11, 2014. The GST/HST will also apply to a cancellation fee charged after February 11, 2014, if the fee relates to a taxable supply of an acupuncture service or other treatment modality. The GST/HST will not apply to a cancellation fee charged after February 11, 2014, if the fee relates to an exempt supply of an acupuncture service.

A fee charged for a returned cheque for insufficient funds is consideration for an exempt supply of a financial service under section 1 of Part VII of Schedule V. The GST/HST will not apply to this fee.

Place of supply

Different rates of tax apply to taxable supplies of property or services made in Canada depending on the province in which the supply is made. For an acupuncturist to apply the correct tax rate it is necessary to determine the place of supply (province) for each taxable supply of a service or property they make.

Pursuant to subsection 13(1) of the New Harmonized Value-Added Tax System Regulations, the place of supply of a professional serviceFootnote 6 is generally the province in which the home or business address of the recipient in Canada is located that is obtained by the acupuncturist in the ordinary course of its business. An acupuncture service rendered by an individual who is not an acupuncturist, that is, not a practitioner for GST/HST purposes, is generally considered to be rendering a personal service to which a different place of supply rule applies.

Pursuant to section 1 of Part II of Schedule IX, the place of supply for the sale of tangible personal property is generally the province in which legal delivery of the property to the recipient (that is, possession) occurs. However, if an individual purchases a product and the product is shipped or mailed by the acupuncturist to the individual in a province, the place of supply is generally that province.

Example 8

A resident of Ontario receives a cosmetic acupuncture treatment from an acupuncturist in the acupuncturist’s office in Quebec. The acupuncturist, who is a registrant, has only obtained the home address of his patient in Ontario for his records. The supply of the service is made in Ontario and is subject to the HST at a rate of 13% since the only address of the recipient in Canada obtained by the acupuncturist in the ordinary course of his business is in Ontario. The acupuncturist is required to charge and collect the HST on the fee charged to the patient, if the acupuncturist is a registrant.

For more information, refer to GST/HST Technical Information Bulletin B-103.

Practice variations

An acupuncturist may render acupuncture services under a variety of practice models. For example, an acupuncturist may be a sole proprietor, a partner in a partnership, an employee, or an associate practitioner. The following issues should be considered.

Supplies of acupuncture services made through corporations

If an acupuncturist incorporates their practice, the acupuncture services rendered by the acupuncturist after February 11, 2014, are exempt from the GST/HST provided all the conditions for the acupuncture service exemption are met. This applies regardless of whether the services are supplied through the corporation or directly by the acupuncturist.

Fee sharing

The application of the GST/HST to situations involving arrangements with contracted associate practitioners will vary. In these situations, generally one practitioner (principal) contracts for the services of one or more associate practitioners at the principal’s place of business.

For example, where a principal and an associate enter into an agreement whereby the associate agrees to pay to the principal a portion of fees from the associate’s supplies of exempt acupuncture services, the application of the GST/HST to the payment is dependent on the terms of the agreement. Where the payment is for the use of the principal’s facilities, equipment or administrative services, the payment is consideration for a taxable supply made by the principal, and the GST/HST will generally apply.

However, where the principal and associate have entered into a bona fide arrangement to share the fees from the associate’s supplies of exempt acupuncture services, the payment made by the associate is treated as an apportionment of fees between parties and not as consideration paid to the principal for a supply. Therefore, the GST/HST will not apply to the payment.

Example 9

An acupuncturist operates a clinic as a sole proprietor. The acupuncturist (principal) owns the practice, building, and all the assets and equipment of the practice. The acupuncturist contracts with two other acupuncturists (associates) to render services to patients at the clinic. The acupuncturists enter into a fee sharing agreement. Under the agreement, the associates agree that the principal shall administer all billings for services rendered by the associates and that all fees collected for such services shall be paid over to the principal. In addition, the principal agrees to remit to the associates 60% of the fees from supplies of exempt acupuncture services made by the associates and retain the remaining 40% of the fees. There is no agreement between the principal and associates for the associates to pay for the use of the facilities, equipment and administrative services.

The payment made to each associate is an apportionment of fees from supplies of exempt acupuncture services made by the associate and therefore, the payment will not be subject to the GST/HST. The amount retained by the principal is not consideration for a supply made by the principal to each associate, and as such, the GST/HST will not apply to this amount.

If, however, the principal and associates agree that the 40% of fees retained by the principal were for the use or lease of the facilities, equipment and administrative services supplied by the principal, the payment (that is, 40% of fees) is consideration for a taxable supply made by the principal to each associate. The principal is required to charge and collect the GST/HST on the 40% of fees, if the principal is a registrant.

Registration for the GST/HST

An acupuncturist who makes taxable supplies in Canada in the course of a commercial (taxable) activity engaged in by the acupuncturist, is required under section 240 to be registered for the GST/HST, unless the acupuncturist is a small supplier.

In general, an acupuncturist is a small supplier pursuant to section 148 in a particular calendar quarter and the following month where the acupuncturist (or an associate of the acupuncturist at the beginning of the particular calendar quarter) has total revenues from world-wide taxable supplies, including zero-rated supplies in the previous four consecutive calendar quarters that do not exceed the small supplier threshold of $30,000 (or $50,000 for a public service body). Examples of taxable revenues include sales of nutritional supplements, teaching and/or consulting services. The calculation of the small supplier threshold excludes revenues from taxable supplies attributable to the sale of goodwill of a business, supplies of financial services, and sales of capital property.

Input tax credits

The requirement to pay the GST/HST on purchases of taxable supplies is unrelated to the tax status of the supplies a person makes. Therefore, an acupuncturist making exempt supplies is generally required to pay the GST/HST on purchases of taxable property and services that they acquire for consumption, use or supply in their practice of acupuncture.

Pursuant to subsection 169(1), a registrant is generally eligible to claim input tax credits (ITCs) to recover the GST/HST paid or payable on taxable property and services to the extent that the property or services are acquired, imported or brought into a participating province by the registrant for consumption, use or supply in the course of their commercial activities. An ITC cannot be claimed for the GST/HST paid or payable on property or services which the registrant acquired, imported or brought into a participating province for purposes other than in the course of their commercial activities, for example, for the purpose of making exempt supplies.

Different ITC rules apply to capital personal property and capital real property, services and non-capital property. A registrant must use the appropriate rules to calculate the ITC available on the purchase of each property or service. Pursuant to subsection 225(4), the time limit for claiming an ITC is generally four years from the date in which the GST/HST return was due for the reporting period in which the GST/HST was paid or became payable without being paid; that is, the reporting period in which the ITC could have first been claimed.

If a registrant acquires, imports or brings into a participating province an input for the purpose of making taxable supplies for consideration and for other purposes, they are required to allocate the consumption or use of the input between these purposes in order to claim an ITC on the input. Where all other conditions for claiming an ITC are met, a registrant is eligible to claim an ITC on the GST/HST paid or payable on an input to the extent that the property or service is acquired for the purpose of making taxable supplies for consideration.

For more information, refer to GST/HST Memorandum 8.3, Calculating Input Tax Credits.

Supplies made after February 11, 2014

Supplies of acupuncture services made by an acupuncturist after February 11, 2014, are exempt from the GST/HST provided the services meet all of the conditions for the acupuncture service exemption. The change in tax status for acupuncture services will impact a registrant’s ITC entitlement. An acupuncturist who is a registrant will not be entitled to claim ITCs on inputs (for example, services, capital and non-capital property) acquired for the purpose of making exempt supplies of acupuncture services (that is, supplies of acupuncture services made after February 11, 2014, where the conditions for the exemption are met).

In addition, as a result of the change in tax status of their supplies, an acupuncturist may be required to remit GST/HST as a result of a change in use (that is, a deemed sale and repurchase) of certain capital property discussed below.

An acupuncturist must determine whether a change in use of capital property has occurred after February 11, 2014.

Capital personal property

If, as a result of acupuncture services becoming exempt from the GST/HST, there is a change in use of the capital personal property by the acupuncturist from more than 50% in taxable activities to 50% or less in taxable activities, the acupuncturist ceases to use the property primarily in taxable activities. As a result, the acupuncturist, if a registrant, is deemed by subsection 200(2) to have sold the property immediately before the change in use occurs and, at the time the change in use occurs, is deemed to have collected the GST/HST on the sale of the property equal to the basic tax content of the property at that time.

In addition, subsection 200(2) deems the acupuncturist to have repurchased the (same) property at the time the change in use occurs and to have paid the GST/HST on the purchase of the property equal to the basic tax content of the property at that time.

The deemed sale effectively requires the acupuncturist to account for all, or part, of the GST/HST previously claimed as an ITC at the time of the original purchase of, or on any later improvements made to, the property. The acupuncturist must account for the amount of GST/HST deemed to have been collected on the deemed sale of capital personal property in their net tax calculation by including the amount on line 103 of their GST/HST return (or line 105 if the return is filed electronically) for the reporting period in which the change in use of the property occurs. The acupuncturist is not eligible to claim an ITC for the GST/HST deemed to have been paid under subsection 200(2) on the deemed repurchase of the property. The acupuncturist would remit any positive amount of net tax owing for the reporting period.

If an acupuncturist changes the use of the capital personal property again and begins to use the property more than 50% in taxable activities, they may be able to claim an ITC equal to the basic tax content of the property at the time the change in use occurs.

Example 10

An acupuncturist is registered for the GST/HST and is located in Manitoba. He purchased a computer on January 22, 2011 to be used primarily in taxable activities. The cost of the computer was $2,100, including the GST. An ITC of $100 was claimed at the time of purchase. No improvements were made to the computer. On February 12, 2014, the acupuncturist began to use the computer primarily in exempt activities. At that time the fair market of the value of the computer was $200.

Calculation:
The basic tax content (BTC) of a property is generally calculated as:

(A – B) × C

Where

A = the amount of the GST/HST that was payable on the last acquisition of the property and on any improvements made to the property since it was last acquired ($100)

B = any amounts (other than ITCs) that the person was entitled to recover by way of rebate, refund, remission or otherwise ($0)

C = the lesser of 1 and the fair market value of the property at the time of the change in use divided by the total cost of last acquiring the property and any subsequent improvements thereto (not including the GST/HST). In this example, the lesser of 1 and $200/$2,000 = 0.1

Therefore, the BTC of the computer is $10 ($100 × 0.1).

The acupuncturist must include $10 of GST/HST deemed to have been collected in respect of the change in use on line 103 of the GST/HST return (or line 105 if the return is filed electronically) for the reporting period in which the change in use of the computer in the acupuncturist’s activities occurred.

Capital real property

A change in use of capital real property occurs for GST/HST purposes if:

  • the decrease in the extent of use in taxable activities is 10% or more on a cumulative basis;
  • the decrease in the extent of use in taxable activities is less than 10%, but the property begins to be used exclusively (90% or more) in exempt activities; or
  • an individual begins to use the property primarily (more than 50%) for the personal use and enjoyment of the individual or related individual.

As indicated above, supplies of acupuncture services made by an acupuncturist after February 11, 2014, are exempt from the GST/HST provided all of the conditions for the acupuncture service exemption are met. Therefore, a significant change in use of capital real property may occur for acupuncturists.

Decrease in use in taxable activities

Where a decrease of 10% or more in the use of the capital real property in taxable activities occurs (but there is no cessation of use, which is described in the section below), a corporation or partnership that is a registrant is deemed under subsection 206(5), immediately before the change in use occurs, to have sold a portion of the property that reflects the decrease in use in taxable activities. In addition, unless the sale is exempt, the corporation or partnership is deemed to have collected, at the time the change in use occurs, the GST/HST equal to the basic tax content of the property on the portion of the property that is no longer used in taxable activities.

As indicated above, the deemed sale effectively requires the registrant to account for all, or part, of the GST/HST previously claimed as an ITC on the original purchase of, or on any later improvements made to, the property. The registrant must account for the amount of GST/HST deemed to have been collected on the deemed sale by multiplying the basic tax content of the real property by the percentage of decrease in taxable activities. This amount must be included on line 103 of the registrant’s GST/HST return (or line 105 if the return is filed electronically) for the reporting period in which the change in use occurs. The registrant would remit any positive amount of net tax owing for the reporting period.

Pursuant to subsection 207(2), the same rules generally apply to a registrant who is an individualFootnote 7 unless, as a result of the decrease in use in taxable activities, the capital real property begins to be used primarily for the personal use and enjoyment of the individual or a related individual. In such cases, the individual must follow the rule for ceasing use described in the section below.

Example 11

Acupuncture Inc. is registered for the GST/HST and is located in Alberta. It purchased a commercial building on January 1, 2011, to be used exclusively (90% or more) in taxable activities. The cost was $1,000,000 excluding the GST and an ITC of $50,000 was claimed for the GST/HST paid on the purchase. In 2013, improvements to the real property were made for a total cost of $50,000 excluding the GST. An ITC of $2,500 was claimed for the GST paid on the improvements. As of February 12, 2014, the registrant determined that the use of the real property in taxable activities is reduced to 15% based on a fair and reasonable method. The fair market value of the real property on that date is $1,300,000.

Calculation:
Acupuncture Inc. is deemed to have sold a portion of the real property and to have collected the GST/HST calculated as:

A × B

Where

A = the basic tax content (BTC)

B = the extent to which the registrant reduced the use of the real property in taxable activities = 85% (100% - 15%)

The BTC of the real property is calculated as:

(A – B) × C

Where

A = the GST/HST that was payable on the last acquisition of the real property and on any improvements made to the property since it was last acquired ($50,000 + $2,500 = $52,500)

B = any amounts (other than ITCs) that the person was entitled to recover by way of rebate, refund, remission or otherwise ($0)

C = the lesser of 1 and the fair market value of the real property at the time the basic tax content is being determined divided by the cost of acquiring the property or improvements thereto (not including the GST/HST). In this example, the lesser of 1 and $1,300,000/$1,050,000 = 1

Therefore, the BTC of the building is $52,500 ($52,500 × 1).

Acupuncture Inc. must include the GST deemed to have been collected in respect of the change in use of the building equal to $44,625 ($52,500 × 85%) on line 103 of the GST/HST return (or line 105) if the return is filed electronically) for the reporting period in which Acupuncture Inc. reduces the use of the real property to 15% in its taxable activities.

Ceasing use in taxable activities

Where a registrant corporation, partnership or individual ceases to use the capital real property in taxable activities (that is, use is 10% or less in taxable activities), or an individual begins to use capital real property primarily (more than 50%) for the personal use and enjoyment of the individual or a related individual, subsection 206(4) and subsection 207(1) respectively, deem the registrant to have sold the real property immediately before the change in use occurs and, unless the sale is exempt, also deem the corporation, partnership or individual to have collected GST/HST on the sale equal to the basic tax content of the real property at the time the property ceases to be used in taxable activities.Footnote 8

In addition, subsection 206(4) and subsection 207(1) deem the registrant to have repurchased the real property at the time the change in use occurs and also deem the registrant to have paid the GST/HST on the purchase of the property at that time.

This amount must be included on line 103 of the registrant’s GST/HST return (or line 105 if the return is filed electronically) for the reporting period in which the change in use occurs. The corporation, partnership or individual is not eligible to claim an ITC for the GST/HST deemed paid on the deemed sale.

Example 12

If, using the facts in Example 11 above, the extent of the use of the real property in taxable activities was reduced from exclusively (90% or more) to 8% in taxable activities (rather than to 15% as it was in Example 11), Acupuncture Inc. is considered to have ceased to use the real property in taxable activities. Acupuncture Inc. is considered to have collected GST/HST equal to the basic tax content of the real property.

Calculation:
The BTC of the real property is generally calculated as:

 (A – B) × C

Where

A = the GST/HST that was payable on the last acquisition of the real property and on any improvements made to the property since it was last acquired ($50,000 + $2,500 = $52,500)

B = any amounts (other than ITCs) that the person was entitled to recover by way of rebate, refund, remission or otherwise ($0)

C = the lesser of 1 and the fair market value of the real property at the time the basic tax content is being determined divided by the cost of acquiring the property or improvements thereto (not including the GST/HST). In this example, the lesser of 1 and $1,300,000/$1,050,000 = 1

Therefore, the BTC of the building is $52,500 ($52,500 – 0) × 1.

Acupuncture Inc. must include the GST/HST deemed to have been collected in respect of the change in use equal to $52,500 on line 103 of the GST/HST return (or line 105 if the return is filed electronically) for the reporting period in which the real property ceases to be used in taxable activities.

For information on how to calculate the basic tax content and change in use, refer to Guide RC4022, General Information for GST/HST Registrants.

Services and non-capital property

Unlike capital property (discussed above) there are generally no change-in-use provisions that apply to services and non-capital property. However, there may be GST/HST consequences if an acupuncturist cancels their GST/HST registration. For more information, refer to "Cancellation of a GST/HST Registration".

Example 13

An acupuncturist purchased 10 boxes of examination gloves on January 10, 2014, intending to use those gloves in making taxable supplies of acupuncture services. The acupuncturist has a monthly reporting period and claimed full ITCs for the GST/HST paid on the purchase of the gloves on her GST/HST return for the period ending January 31, 2014. The acupuncturist had five boxes of gloves remaining after February 11, 2014. Even though the acupuncturist did not use all of the gloves in making taxable supplies of acupuncture services, the acupuncturist would not be required to account for the portion of the GST/HST that was paid on the gloves that will be used in making exempt supplies of acupuncture services.

Adjusting a previously filed GST/HST return

Where an acupuncturist has filed their GST/HST return for the reporting period that includes February 12, 2014, and discovers an error on this GST/HST return, the acupuncturist must notify the CRA of the error.

An acupuncturist who is required to amend their GST/HST return must either do so at cra.gc.ca/mybusinessaccount or send a letter to their tax centre indicating:

  • the registrant’s business number;
  • the GST/HST reporting period to be amended; and
  • the corrected amount for each line number on the GST/HST return.

As a result of the change in legislation, the GST/HST returns for an acupuncturist may have to be amended to account for any over-claimed ITCs after February 11, 2014 or to account for a change in use of capital property after that date.

Cancellation of GST/HST registration

An acupuncturist who is engaged only in exempt activities is not permitted to be registered for the GST/HST. This would be the case where an acupuncturist only makes supplies of exempt acupuncture services (for example, the acupuncturist does not render any acupuncture services for cosmetic purposes) and does not sell any taxable products (for example, supplements). Therefore, the acupuncturist must cancel their GST/HST registration. An acupuncturist would also request cancellation of their GST/HST registration if the acupuncturist ceases operating their practice and has no other taxable activities.

In addition, an acupuncturist may request cancellation of their GST/HST registration, effective after the last day of the acupuncturist’s fiscal year, if they are a small supplier and have been registered for the GST/HST for at least one year. This may be the case where an acupuncturist’s revenues from acupuncture services rendered for cosmetic purposes, other taxable services and sales of taxable products (and those of associated persons) do not exceed the small supplier threshold. A GST/HST registration can be cancelled by completing and filing Form RC145, Request to Close Business Number (BN) Accounts, or by contacting Business Enquiries at 1-800-959-5525.

An acupuncturist who cancels their GST/HST registration and ceases to be a registrant, may be required to account for the GST/HST on capital property used in their taxable activities and on non-capital property on hand at that time. In addition, the acupuncturist may be required to repay the ITCs previously claimed on services, rent, royalties and similar payments.

Capital and non-capital property

For the impact of a cancellation of a GST/HST registration on capital property, please refer to the previous sections "Capital personal property" and "Capital real property".

For non-capital property, effective the date an acupuncturist cancels their GST/HST registration subsection 171(3) deems the acupuncturist to have, immediately before that time:

  • made a sale to himself or herself of each property that was held by the acupuncturist for consumption, use or supply in a taxable activity and;
  • collected the GST/HST calculated on the fair market value of each property.

The acupuncturist is also deemed to have repurchased the property on the effective date of cancellation and to have paid, at that time, GST/HST on the fair market value of each property.

The GST/HST deemed to be collected on the fair market value of each property is included on line 103 of the acupuncturist’s GST/HST return (or line 105 if the return is filed electronically) when reporting the net tax for their last reporting period as a registrant. The acupuncturist is not eligible to claim an ITC for the GST/HST deemed paid on the property on the date of cancellation as the acupuncturist is no longer a registrant at that time.

Services, rent and royalties

At the time an acupuncturist ceases to be a registrant, paragraph 171(4)(b) requires the acupuncturist to repay any ITCs previously claimed, to the extent that they relate to:

  • services to be supplied to the acupuncturist after ceasing to be a registrant; or
  • an amount for rent, royalties or similar payments attributable to a period after ceasing to be a registrant.

The acupuncturist must include the amount of ITCs repaid as a tax adjustment on line 104 of the GST/HST return (or line 105 if the return is filed electronically) when reporting the net tax for their last reporting period as a registrant.

However, pursuant to paragraph 171(4)(a), in determining the ITCs for their last reporting period as a registrant, an acupuncturist may claim an ITC for any GST/HST that becomes payable after ceasing to be a registrant:

  • to the extent that the GST/HST is payable for services that were supplied to the acupuncturist before that time for consumption, use or supply in the course of commercial activities; or
  • for rent, royalties or similar payments that relate to a period before the acupuncturist ceases to be a registrant that are used in the course of commercial activities.

Reporting periods

Upon the cancellation of a GST/HST registration, an acupuncturist is required to file their last GST/HST returns. Pursuant to subsection 251(2), the acupuncturist is considered to have two separate reporting periods and may have to file two separate returns:

  • a return for a reporting period that ends the day before the acupuncturist cancels their registration; and
  • a second return for a reporting period that begins the day the GST/HST registration is cancelled and ends on the last day of the calendar month that includes that day. This return is only required if any GST/HST is remittable for that period.

Example 14

An acupuncturist resident in Ontario is registered for the GST/HST and has a quarterly reporting period based on the calendar year. On January 5, 2014, the acupuncturist purchased two boxes of tinctures at $9.99 each for a total of $19.98 plus $2.60 in HST [$9.99 × 2 × 13% HST]. Each box contains ten bottles. The acupuncturist sells the tinctures in his clinic as separate supplies from his services. The acupuncturist claimed an ITC of $2.60 for the HST paid on the tinctures on line 108 of his GST/HST return for his quarterly reporting period ended March 31, 2014.

The acupuncturist cancels his GST/HST registration as a small supplier effective January 1, 2015. Immediately before the time of cancellation, the acupuncturist had five bottles of the tincture remaining in inventory. Therefore, the acupuncturist is deemed to have sold the five bottles at fair market value and to have collected the HST on that supply immediately before January 1, 2015. The acupuncturist would account for this deemed HST collected on the fair market value of the remaining five bottles of tincture on line 103 of his GST/HST return (or line 105 if the return is filed electronically) for his quarterly reporting period ended December 31, 2014.

Example 15

On January 1, 2014, an acupuncturist who is a registrant with a quarterly reporting period based on the calendar year prepays the rent plus 5% GST for his business premises located in Quebec. The rent is payable on a biannual basis. In determining his net tax for his quarterly reporting period ending March 31, 2014, the acupuncturist claimed an ITC for the GST he paid on rent for the first six months of 2014. The acupuncturist decides to retire and cancels his GST/HST registration effective May 1, 2014.

In determining his net tax for his last reporting period as a registrant, the acupuncturist is required to repay the ITC that he claimed for rent related to a period after ceasing to be a registrant. Therefore, the acupuncturist is required to make an adjustment for the GST paid for rent for the months of May and June 2014 and include this amount on line 104 of his GST/HST return (or line 105 if the return is filed electronically) for his reporting period of April 1 to 30, 2014.

Example 16

Using the facts in Example 15 above, the acupuncturist contracts with a security firm to provide alarm and monitoring services for his business premises. On January 1, 2014, the acupuncturist prepays for the alarm services plus 5% GST for the first six months of the year. In determining his net tax for his quarterly reporting period ended March 31, 2014, the acupuncturist claimed an ITC for the GST he paid on that expense.

In determining his net tax for his last reporting period as a registrant, the acupuncturist is required to repay the ITC that he claimed for alarm and monitoring services to be supplied after he ceases to be a registrant. Therefore, the acupuncturist is required to make an adjustment for the GST paid for the alarm and monitoring services to be supplied for the months of May and June 2014, and include this amount on line 104 of his GST/HST return for that period (or line 105 if the return is filed electronically) for his reporting period of April 1 to 30, 2014.

Tax paid in error

An acupuncturist who has charged or collected an amount as GST/HST in error on an exempt supply made after February 11, 2014 may, pursuant to section 232:

  • adjust the amount charged if the amount has not been collected; or
  • refund or credit the amount to the patient if the amount has been collected.

An acupuncturist who adjusts, refunds or credits the amount must do so within two years after the day the amount was charged or collected and must provide the patient with a credit note containing specific information.

An acupuncturist who adjusts, refunds or credits the amount charged or collected as GST/HST in error to patients, may deduct the amount when determining their net tax for the reporting period in which the credit note is issued. The amount may only be deducted to the extent it has been included in determining the net tax for the reporting period in which the credit note is issued or a preceding reporting period of the acupuncturist. This amount should be reported as an adjustment on line 107 (or line 108 if the return is filed electronically) of the acupuncturist’s GST/HST return for the appropriate reporting period.

Alternatively, pursuant to section 261, patients who have paid an amount as GST/HST on exempt supplies in error may claim a rebate of the amount paid using Form GST189, General Application for Rebate of the GST/HST. The time limit to apply for this rebate is two years after the day the purchaser paid the amount.

For more information, including the specific information that must be contained on a credit note or debit note, refer to GST/HST Memorandum 12.2, Refund, Adjustment, or Credit of the GST/HST under Section 232 of the Excise Tax Act and Guide RC4033, General Application for GST/HST Rebates.

Further information

All GST/HST technical publications are available on the CRA website at cra.gc.ca/gsthsttech.

To make a GST/HST enquiry by telephone:

  • for general GST/HST enquiries, call Business Enquiries at 1-800-959-5525
  • for technical GST/HST enquiries, call GST/HST Rulings at 1-800-959-8287

If you are located in Quebec, call Revenu Québec at 1-800-567-4692 or visit their website at revenuquebec.ca.

If you are a selected listed financial institution (whether or not you are located in Quebec) and require information on the GST/HST or the QST, go to cra.gc.ca/slfi or

  • for general GST/HST or QST enquiries, call Business Enquiries at 1-800-959-5525
  • for technical GST/HST or QST enquiries, call GST/HST Rulings SLFI at 1-855-666-5166
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