Healthcare Services
No GST or QST is collected on the majority of healthcare services provided in Québec. These include:
- ambulance services
- consultative, diagnostic or treatment services or other healthcare services provided by a doctor or a dentist
- diagnostic services – such as laboratory tests or radiology – provided under the order of a doctor, a dentist, a practitioner or an authorized nurse
- institutional healthcare services
- dental hygiene services
- services provided by one of the following practitioners:
- audiologist
- chiropodist
- chiropractor
- dietician
- occupational therapist
- optometrist
- speech therapist
- osteopath
- physiotherapist
- podiatrist
- psychologist
- midwife
- nursing services provided by a nurse or a nursing assistant within a nurse-patient relationship
- homemaker services provided at your place of residence if:
- the supplier is a government or a municipality
- a government, municipality or organization administering a government or municipal program in respect of homemaker services pays an amount to the supplier in respect of the supply, or to any person for the purpose of the acquisition of the service
- another supply of a homemaker service provided to the individual is made in one of the two above-mentioned cases
- social work services (under certain conditions)
- training services specially developed to assist persons with a disability or a disorder – for example, autism – under certain conditions
Surgical and dental services performed for cosmetic purposes and not for medical or reconstructive purposes are taxable.