BILL C-323
An Act to amend the Excise Tax Act (mental health services)

FIRST READING, March 9, 2023

Mr. Ellis

441248

SUMMARY

This enactment amends the Excise Tax Act in order to exempt psychotherapy and mental health counselling services from the goods and services tax.

Available on the House of Commons website at the following address:

www.ourcommons.ca

1st Session, 44th Parliament,

70-71 Elizabeth II – 1 Charles III, 2021-2022-2023

HOUSE OF COMMONS OF CANADA

BILL C-323

An Act to amend the Excise Tax Act (mental health services)

Preamble

Whereas nearly one quarter of Canadians over the age of 15 report that they have mental health needs that have not been met;

Whereas publicly funded mental health services, such as counselling and psychotherapy, are not easily accessible or available when they are most needed;

Whereas Canadians seeking mental health services may have to pay for those services privately;

And whereas many Canadians lack private coverage for such services;

Now, therefore, His Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:

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, Insertion start psychotherapy, mental health counselling Insertion end , 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, Insertion start psychotherapy, mental health counselling Insertion end , 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):

Start of inserted block
(j.‍1) psychotherapy services;
(j.‍2) mental health counselling services;
End of inserted block

Coming into Force

Six months after royal assent

2 This Act comes into force six months after the day on which it receives royal assent.

Published under authority of the Speaker of the House of Commons