Practitioner (for GST/QST Purposes)

A person who practises the profession of optometry, chiropractic, physiotherapy, podiatry, audiology, speech-language pathology, occupational therapy, psychology, midwifery, dietetics, acupuncture or naturopathy (as a naturopathic doctor) in Québec and who:

  • where the person is required to be licensed or otherwise certified to practise the profession in Québec, is so licensed or certified; or
  • where the person is not required to be licensed or otherwise certified to practise the profession in Québec, has the qualifications equivalent to those necessary to be so licensed or otherwise certified in another Canadian province or territory.

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