GST/HST — psychology (Federal)
Psychological services rendered to an individual by a practitioner of the service are exempt supplies — GST/HST is not charged on them. This exemption is long-standing and was NOT created or altered by the 2024 Bill C-59 amendment that added psychotherapy and counselling therapy; psychologists were already exempt before it and are unaffected by it.
“7 A supply of any of the following services if the service is rendered to an individual by a practitioner of the service: (a) optometric services; … (i) occupational therapy services; (j) psychological services; (j.1) psychotherapy services; (j.2) counselling therapy services; …” — Excise Tax Act, Schedule V, Part II, s. 7 (Justice Laws consolidation, Act current to 2026-06-14). Paragraph (j) sits immediately before the two paragraphs added by S.C. 2024, c. 15, and was not amended by it.