April 4, 2014 – Toronto, Ontario –

Department of Finance

Canada’s Citizenship and Immigration Minister Chris Alexander, on behalf of Finance Minister Joe Oliver, today highlighted the Harper Government’s support for families through new health-related tax relief.

Economic Action Plan 2014 proposes a number of measures to reduce the tax burden on Canadians, including health-related tax relief such as an exemption from the Goods and Services Tax/Harmonized Sales Tax (GST/HST) on naturopathic doctors’ professional services. Changes to the tax treatment of these services and other GST/HST health-related measures announced in Economic Action Plan 2014 became effective on February 12, 2014.

This tax relief builds on the Harper Government’s record of keeping taxes low for Canadians and their families.

Quick Facts

Economic Action Plan 2014 proposes measures that will expand health-related tax relief by:

• Exempting naturopathic doctors’ and acupuncturists’ professional services from the GST/HST.
• Expanding the list of eligible expenses under the Medical Expense Tax Credit to include costs associated with service animals specially trained to assist individuals with severe diabetes, such as diabetes alert dogs.
• Providing further tax recognition for costs associated with eligible specially designed medical therapies and training by:
  • Expanding the current GST/HST exemption for training that is specially designed to help individuals cope with a disorder or disability to also exempt services of designing such training, such as developing a training plan.
  • Including amounts paid for the design of an individualized therapy plan as an eligible expense for income tax purposes under the Medical Expense Tax Credit.
• Adding eyewear specially designed to electronically enhance the vision of individuals with vision impairment that is supplied on the order of a physician or other specified health professional to the list of GST/HST-free (zero-rated) medical and assistive devices.

Quotes

“Whether it’s the introduction of the Family Caregiver Tax Credit or the Registered Disability Savings Plan, the expansion of expenses eligible for the Medical Expense Tax Credit, or the many other actions taken by our Government to keep taxes low, we are proud of our record of support for Canadians and their health care needs. The exemption of naturopathic doctors’ professional services from the GST/HST continues our Government’s support for families.”

- Canada’s Citizenship and Immigration Minister Chris Alexander

 

“The Canadian Association of Naturopathic Doctors would like to thank the federal government for exempting the professional services provided by naturopathic doctors from the GST/HST. Canadians now have a better opportunity to live healthier lives by taking a naturopathic approach to their health. The GST/HST exemption directly benefits patients. It removes a barrier, encourages professional partnerships and increases access for Canadians seeking a proactive approach to their health care. This allows for improved patient outcomes in some of the most chronic and costly areas of our health care system.”

- Lowell Greib, ND, Vice-Chair of the Canadian Association of Naturopathic Doctors