Last updated: June 2026
Everything on cliniccpa.com is provided for general educational purposes about Canadian tax and accounting. It is not a substitute for professional advice tailored to your circumstances. Reading this website does not make you a client, and no accountant-client relationship is formed until we have a signed engagement in place.
Tax law, thresholds, rates, and Canada Revenue Agency positions change over time, and they can differ by province and by your specific situation. Examples and figures on this site, such as the HST registration threshold or provincial rates, are included to explain a concept and may not reflect the most current rules when you read them.
We describe massage therapy as a taxable service and physiotherapy as exempt based on the rules in effect as of the date above. Proposed legislation could change the treatment of massage therapy. Always confirm the current status before relying on it.
Please do not act, or decline to act, based solely on something you read here. Before you register for HST, claim a deduction, incorporate, or make any other financial decision, speak with a qualified accountant about your own situation. We would be glad to be that accountant, and you can reach us here.
To the extent permitted by law, ClinicCPA and the JonesCosman group accept no responsibility for any loss arising from reliance on information on this website.