Exempt registered massage therapy
Petitioners ask the Government of Canada to add registered massage therapy services to the GST/HST exemption and exempt all regulated RMT services nationwide. The government responds that exemption requests are reviewed by Finance against provincial coverage and regulation criteria and that a formal request for RMTs is under review.
Why we would sign this petition
- Exempting regulated RMT services would lower costs for patients and reduce financial barriers to care.
- It would align tax treatment with other regulated health professions, addressing the petitioners' claimed inequity.
- Recognizing RMT services as medical and insurable supports treating them as basic health-care services eligible for exemption.
Why we wouldn’t sign this petition
- Removing GST/HST reduces tax revenue and may impose fiscal costs that must be weighed against other priorities.
- Distinguishing regulated RMT services from taxable spa or unregulated services could create administrative complexity and compliance challenges.
- A formal, criteria-based review (including provincial coverage) may be a more appropriate process than immediate exemption.
The summary and both sets of reasons are AI-generated from the petition and given equal weight. Claims are the petitioners’ own; consult the official record for the full text.
Official petition
Petition to the Government of Canada Registered Massage Therapists (RMTs) are licensed and regulated like other health professionals, but they are still not exempt from GST/HST under the Excise Tax Act; RMTs are part of the CCHPBC - College of Complimentary Health of BC, we are regulated by the government, along with Chiropractic Doctors, Doctors of Acupuncture & TCM, and Naturopath Doctors. Registered massage therapists are the only ones not GST exempt. - All other members are GST exempt; Registered massage therapy is recognized as a medical service by healthcare professionals and insurers and RMTs are authorized to direct bill private and Provincial insurance companies; Failure to remove the GST creates double standards and inequity in the professions regulated by the colleges and recognized by the province. It also contributes to financial barriers for providers and patients alike; and Unregistered massage services (e.g., spa treatments, and unregulated massage clinics) should remain taxable, but regulated RMT services should not. We, the undersigned, citizens and residents of Canada, call upon the Government of Canada to add Registered Massage Therapy to the GST /HST exemption and excise GST/HST on all RMT services across Canada.
Government response
Response by the Minister of Finance and National Revenue Signed by The Honourable François-Philippe Champagne The Goods and Services Tax/Harmonized Sales Tax (GST/HST) applies to a broad base of goods and services with only limited exceptions, which include basic groceries, residential rents, certain medical devices, prescription drugs and basic health care services. Applying the GST/HST to a broad base of goods and services makes the tax system more efficient and simpler, and helps keep the tax rate lower. The policy underlying the GST/HST treatment of the health care sector is that basic health care services are tax-exempt. In determining what constitutes a basic health care service, the approach that the Government of Canada has taken is to refer to the provinces and territories, given their major role in delivering health care. In this regard, if a service is covered by the public health insurance program in a given province or territory, the GST/HST legislation exempts the service in that province or territory. In addition, certain criteria have been developed for deciding whether services of recognized health practitioners should be tax-exempt in all provinces and territories. Under these criteria: if a service is covered by the public health insurance program of two or more provinces or territories, it may be exempted in all provinces and territories; and if a profession is regulated as a health profession by at least five provinces or territories, the services of that profession may be exempted in all provinces and territories. Health care services are not automatically added to the list of exempt health care services. A formal request to exempt the service must first be made to the Minister of Finance by the health profession providing the service. The Department of Finance Canada will then review the request to see whether the health profession meets the exemption criteria. If the exemption criteria are met, the Department will then consult with the relevant provincial and territorial associations of the profession to ensure that there is widespread support for the GST/HST exemption. Suppliers of tax-exempt services do not charge GST/HST, but are not eligible to claim input tax credits to recover the GST/HST paid on their inputs. It is understood that massage therapy is now regulated in five provinces. A formal request to exempt the services of registered massage therapists has been received and is being reviewed by the Department. The government is continually reviewing the tax system to ensure it is both effective and efficient and will continue to do so.