Healthcare Services

Coronavirus (COVID-19)

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Most healthcare services provided in Québec are not subject to GST or QST. 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, dentist, practitioner, authorized nurse or pharmacist
  • services provided by a pharmacist
  • healthcare services provided in an institution
  • dental hygiene services
  • services provided by one of the following practitioners (for GST/QST purposes):
    • acupuncturist
    • audiologist
    • 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
  • services provided by a social worker
  • multidisciplinary healthcare services
  • training services specially developed to assist persons with a disability or disorder (such as autism)
  • training plan development services provided for the above-mentioned specially developed training services

However, GST and QST must be collected on healthcare services in the following cases:

  • The services are not exempt under the law (for example, kinesiology, massage therapy, homeopathy and fasciatherapy services).
  • The services do not meet the conditions for being exempt under the law. For example, manual osteopathic services are taxable because people who practise manual osteopathy (in the sense of osteopathy practised by someone other than an osteopathic doctor) are not considered practitioners for purposes of the GST and QST.
  • The services are provided for cosmetic purposes and not for medical or reconstructive purposes (for example, botox injections and teeth whitening).
  • The services are not provided for one of the following purposes:
    • maintaining health;
    • preventing disease;
    • treating, relieving or remediating an injury, illness, disorder or disability
    • assisting (otherwise than financially) an individual in coping with an injury, illness, disorder or disability; or
    • providing palliative care.
  • Examples include family mediation services provided by a psychologist and the psychosocial evaluation and other services provided by a social worker concerning protective supervision or the homologation of a protection mandate. 

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