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Tax exemption for certain services provided by social workers

Certain health-related services provided by social workers are exempt from GST/HST and QST. These services include

  • counselling individuals on the prevention or treatment of physical or mental disorders; 
  • assisting afflicted individuals or their caregivers in coping with such conditions.

The services must be provided in the practice of the profession of social work in the course of a professional-client relationship between the social worker and an individual.

The person providing the services must be licensed or otherwise certified to practise the profession of social work in Québec.

Any GST/HST or QST paid in error on such tax-exempt services may be recovered in one of the following manners:

  • the client may, within two years after the day on which the tax was paid, file form FP-189-V, General GST/HST Rebate Application, for the GST paid in error and form VD-403-V, General Application for a Québec Sales Tax (QST) Rebate, for the QST paid in error;
  • the social worker may adjust, credit or refund the taxes paid on exempt services within two years after the day on which the taxes were charged or collected.
Example

A social worker collected GST and QST on the consideration charged for counselling services provided to a client on June 30, 2009. The client may apply for a rebate of the taxes paid in error before June 30, 2011, or the social worker may refund the taxes charged to the client on the counselling services before that date.

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