GST/HST — nursing (Federal)

2026-07-31 · Federal · GST/HST in-effect

Last verified 2026-07-31 · source: R.S.C., 1985, c. E-15, Sch. V, Pt. II, s. 6

Nursing services rendered to an individual within a nurse-patient relationship are exempt from GST/HST. This matters to behavioural-health practice because where provincial law permits a nurse to provide psychotherapy within their scope of nursing practice, CRA treats the nursing exemption at s. 6 as the applicable provision rather than the psychotherapy exemption added in 2024 — so the test is the nurse-patient relationship, not the s. 7 practitioner definition.

“6 A supply of a nursing service rendered to an individual by a registered nurse, a registered nursing assistant, a licensed or registered practical nurse or a registered psychiatric nurse, if the service is rendered within a nurse-patient relationship.” — Excise Tax Act, Schedule V, Part II, s. 6 (Justice Laws consolidation, Act current to 2026-06-14)

source: R.S.C., 1985, c. E-15, Sch. V, Pt. II, s. 6

Not legal advice. This page states a rule and quotes its source; it does not apply that rule to your situation. Confirm anything that matters with your college or regulator, your accountant, or your insurer before acting on it.