National Academy of Osteopathy (Canada) is the largest provider of osteopathic education in the world, with alumni in 72 countries. It is the only osteopathy college to receive recognition award for teaching excellence from Ontario Minister of Training, Colleges and Universities. NAO is affiliated with Osteopathy Chronic Pain Clinics of Canada which has over 346 clinics in 33 countries.
Thursday, April 13, 2017
HST Tax for Osteopathic Services
Just a reminder that osteopathic services are tax exempt in Canada and
therefore you do NOT need to register for HST, and you should not
collect HST from patients for osteopathic care.
This article outlines the tax status of supplies of manual osteopathic services rendered by osteopathic manual practitioners who are not medical practitioners (licensed physicians or dentists) for GST/HST purposes.
There is a difference between the profession of osteopathy engaged in by an osteopathic physician (Doctor of Osteopathy) and an osteopathic manual practitioner. In certain provinces, including Alberta, British Columbia, Ontario and Quebec, an osteopathic physician who has the required educational background may be admitted to the College of Physicians and Surgeons of the province.
Please note that, in this article, the terms “manual osteopathic services”, “osteopathic manual practitioner” and “manual osteopathy” do not refer to the profession of osteopathy that is practised by an osteopathic physician. Supplies of health care services rendered by osteopathic physicians would generally be exempt pursuant to section 5 of Part II of Schedule V to the Excise Tax Act (the Act).
Section 7 of Part II of Schedule V to the Act exempts supplies of certain health care services, including osteopathic services, where the services are rendered to an individual by a practitioner of the service.
For purposes of section 7, to be a practitioner in respect of osteopathic services, a person must be licensed or otherwise certified to practise the profession of osteopathy in the province in which the service is supplied (paragraph (b) of the definition of practitioner), or, where the person is not required to be licensed or otherwise certified to practise the profession in that province, the person must have the qualifications equivalent to those necessary to be so licensed or otherwise certified in another province (paragraph (c) of that definition).
Manual osteopathy is not recognized as a regulated health profession in any province or territory in Canada. As such, the conditions in paragraphs (b) or (c) of the definition of practitioner cannot be met. Therefore, supplies of osteopathy services rendered by manual osteopathic practitioners do not meet the conditions for exemption in paragraph 7(f) of Part II of Schedule V as the osteopathic services are not rendered by a practitioner of the service. Such services are subject to the GST/HST at the rate of 5%, 13% or 15% depending on the province in which the supply is made when the supplier is a registrant.
The application of GST/HST to manual osteopathic services This article outlines the tax status of supplies of manual osteopathic services rendered by osteopathic manual practitioners who are not medical practitioners (licensed physicians or dentists) for GST/HST purposes.
There is a difference between the profession of osteopathy engaged in by an osteopathic physician (Doctor of Osteopathy) and an osteopathic manual practitioner. In certain provinces, including Alberta, British Columbia, Ontario and Quebec, an osteopathic physician who has the required educational background may be admitted to the College of Physicians and Surgeons of the province.
Please note that, in this article, the terms “manual osteopathic services”, “osteopathic manual practitioner” and “manual osteopathy” do not refer to the profession of osteopathy that is practised by an osteopathic physician. Supplies of health care services rendered by osteopathic physicians would generally be exempt pursuant to section 5 of Part II of Schedule V to the Excise Tax Act (the Act).
Section 7 of Part II of Schedule V to the Act exempts supplies of certain health care services, including osteopathic services, where the services are rendered to an individual by a practitioner of the service.
For purposes of section 7, to be a practitioner in respect of osteopathic services, a person must be
licensed or otherwise certified to practise the profession of osteopathy in the province in which the service is supplied (paragraph (b) of the definition of practitioner), or, where the person is not required to be licensed or otherwise certified to practise the profession in that province, the person must have the qualifications equivalent to those necessary to be so licensed or otherwise certified in another province (paragraph (c) of that definition). Manual osteopathy is not recognized as a regulated health profession in any province or territory in Canada. As such, the conditions in paragraphs (b) or (c) of the definition of practitioner cannot be met. Therefore, supplies of osteopathy services rendered by manual osteopathic practitioners do not meet the conditions for exemption in paragraph 7(f) of Part II of Schedule V as the osteopathic services are not rendered by a practitioner of the service. Such services are subject to the GST/HST at the rate of 5%, 13% or 15% depending on the province in which the supply is made when the supplier is a registrant.
Will this be updated?
ReplyDeletePer the CRA, as of Sept 8th, 2020:
This article outlines the tax status of supplies of manual osteopathic services rendered by osteopathic manual practitioners who are not medical practitioners (licensed physicians or dentists) for GST/HST purposes.
There is a difference between the profession of osteopathy engaged in by an osteopathic physician (Doctor of Osteopathy) and an osteopathic manual practitioner. In certain provinces, including Alberta, British Columbia, Ontario and Quebec, an osteopathic physician who has the required educational background may be admitted to the College of Physicians and Surgeons of the province.
Please note that, in this article, the terms “manual osteopathic services”, “osteopathic manual practitioner” and “manual osteopathy” do not refer to the profession of osteopathy that is practised by an osteopathic physician. Supplies of health care services rendered by osteopathic physicians would generally be exempt pursuant to section 5 of Part II of Schedule V to the Excise Tax Act (the Act).
Section 7 of Part II of Schedule V to the Act exempts supplies of certain health care services, including osteopathic services, where the services are rendered to an individual by a practitioner of the service.
For purposes of section 7, to be a practitioner in respect of osteopathic services, a person must be licensed or otherwise certified to practise the profession of osteopathy in the province in which the service is supplied (paragraph (b) of the definition of practitioner), or, where the person is not required to be licensed or otherwise certified to practise the profession in that province, the person must have the qualifications equivalent to those necessary to be so licensed or otherwise certified in another province (paragraph (c) of that definition).
Manual osteopathy is not recognized as a regulated health profession in any province or territory in Canada. As such, the conditions in paragraphs (b) or (c) of the definition of practitioner cannot be met. Therefore, supplies of osteopathy services rendered by manual osteopathic practitioners do not meet the conditions for exemption in paragraph 7(f) of Part II of Schedule V as the osteopathic services are not rendered by a practitioner of the service. Such services are subject to the GST/HST at the rate of 5%, 13% or 15% depending on the province in which the supply is made when the supplier is a registrant.
The application of GST/HST to manual osteopathic services
ReplyDeleteThis article outlines the tax status of supplies of manual osteopathic services rendered by osteopathic manual practitioners who are not medical practitioners (licensed physicians or dentists) for GST/HST purposes.
There is a difference between the profession of osteopathy engaged in by an osteopathic physician (Doctor of Osteopathy) and an osteopathic manual practitioner. In certain provinces, including Alberta, British Columbia, Ontario and Quebec, an osteopathic physician who has the required educational background may be admitted to the College of Physicians and Surgeons of the province.
Please note that, in this article, the terms “manual osteopathic services”, “osteopathic manual practitioner” and “manual osteopathy” do not refer to the profession of osteopathy that is practised by an osteopathic physician. Supplies of health care services rendered by osteopathic physicians would generally be exempt pursuant to section 5 of Part II of Schedule V to the Excise Tax Act (the Act).
Section 7 of Part II of Schedule V to the Act exempts supplies of certain health care services, including osteopathic services, where the services are rendered to an individual by a practitioner of the service.
For purposes of section 7, to be a practitioner in respect of osteopathic services, a person must be
licensed or otherwise certified to practise the profession of osteopathy in the province in which the service is supplied (paragraph (b) of the definition of practitioner), or,
where the person is not required to be licensed or otherwise certified to practise the profession in that province, the person must have the qualifications equivalent to those necessary to be so licensed or otherwise certified in another province (paragraph (c) of that definition).
Manual osteopathy is not recognized as a regulated health profession in any province or territory in Canada. As such, the conditions in paragraphs (b) or (c) of the definition of practitioner cannot be met. Therefore, supplies of osteopathy services rendered by manual osteopathic practitioners do not meet the conditions for exemption in paragraph 7(f) of Part II of Schedule V as the osteopathic services are not rendered by a practitioner of the service. Such services are subject to the GST/HST at the rate of 5%, 13% or 15% depending on the province in which the supply is made when the supplier is a registrant.