In Canada, in order for a health profession to be exempt from charging GST (the Goods and Services Tax), the profession must be regulated in a minimum of five (5) provinces. Massage Therapy is currently a regulated health profession in four (4) provinces: Ontario, Newfoundland, British Columbia and New Brunswick. Legislation is in progress in several other provinces at various stages.
The Canadian Massage Therapist Alliance (CMTA) is working to ensure that Massage Therapists become regulated in other provinces and will be asking the Canadian Government to allow the exemption as soon as possible.
In the meantime, Massage Therapists are a registered business and in British Columbia, are required to obtain a GST number and charge GST.