Tax Obligations: Manual Osteopathic Services
You may see GST/HST and QST amounts on your invoice the next time you visit your osteopath.
Osteopaths who provide manual osteopathic services have to be registered for the GST/HST and the QST. They have to collect the taxes from their patients and file a GST/HST and QST return for each period unless they are considered a small supplier.
Why are osteopaths required to collect taxes?
In its Excise and GST/HST News – No. 108 publication dated September 8, 2020, the Canada Revenue Agency (CRA) clarified its position regarding the application of the GST/HST to manual osteopathic services.
The supply of manual osteopathic services to individuals by osteopaths does not meet the conditions for exemption because the services are not rendered by a practitioner within the meaning of the Excise Tax Act. The supply of such services is therefore a taxable supply. Revenu Québec has aligned its position with that of the CRA as regards the QST.
Are you an osteopath?
We are aware that having to register for the GST/HST and the QST will affect your business. We want you to know that we will make registering as simple as possible for you.
How to register for the GST/HST and the QST
You can register:
- online using the Register a New Business service (if you are not registered with Revenu Québec for source deductions, corporation income tax or any other tax file);
- online using My Account for businesses (if you are already registered for a Revenu Québec file) (go to Consumption Taxes in My Account);
- by phone by calling our client services (if you are unable to register online).
If you use the Register a New Business online service, you will have to provide the following information:
- Sector of activity: Health and social services
- Category: Offices of other health practitioners
- Subcategory: 08661 Offices of osteopaths
Depending on your situation, you can use the Quick Method of Accounting to calculate the GST/HST and QST you have to remit. To find out whether this method is right for you, click Quick Method of Accounting: Tax Reduction Calculator.