GST/HST — social work (Federal)
Social work services are exempt from GST/HST, but under a materially narrower test than the psychotherapy and counselling therapy exemptions. Two conditions must both hold: the service is rendered within a professional-client relationship AND is provided for the prevention, assessment or remediation of — or to assist the individual in coping with — a physical, emotional, behavioural or mental disorder or disability. The disorder may be the client’s own or that of a related person the client cares for or supervises otherwise than professionally. Separately, the practitioner must be licensed where the province requires it, or hold equivalent qualifications where it does not. A social work service outside that clinical purpose test is not exempt under this provision.
“7.2 A supply of a service rendered in the practice of the profession of social work where (a) the service is rendered to an individual within a professional-client relationship between the particular individual who renders the service and the individual and is provided for the prevention, assessment or remediation of, or to assist the individual in coping with, a physical, emotional, behavioural or mental disorder or disability of the individual or of another individual to whom the individual is related or to whom the individual provides care or supervision otherwise than in a professional capacity; and (b) either (i) if the particular individual is required to be licensed or otherwise certified to practise the profession of social work in the province in which the service is supplied, the particular individual is so licensed or certified, or (ii) if the particular individual is not required to be licensed or otherwise certified to practise that profession in that province, the particular individual has the qualifications equivalent to those…” — Excise Tax Act, Schedule V, Part II, s. 7.2 (Justice Laws consolidation, Act current to 2026-06-14)