Healthcare Services

Coronavirus (COVID-19)

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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 (for GST/QST purposes):
    • acupuncturist
    • audiologist
    • chiropodist
    • chiropractor
    • dietician
    • naturopathic doctor
    • occupational therapist
    • optometrist
    • speech therapist
    • physiotherapist
    • podiatrist
    • psychologist
    • midwife
  • nursing services provided by a nurse or a nursing assistant within a nurse-patient relationship
  • homecare services (housekeeping services or personal care services, such as help with bathing, eating, dressing and taking medication) provided at a person's 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 homecare services pays an amount to the supplier for the service provided, or to any person for the purpose of the acquisition of the service
    • other supplies of homecare services provided at the person's place of residence are 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
  • training plan development services provided after February 11, 2014, for the above-mentioned specially developed training services

Surgical and dental services performed for cosmetic purposes and not for medical or reconstructive purposes are taxable.

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