A recent submission by Emerging Minds, Ottawa, to the Canadian Revenue Agency (CRA) confirmed that ABA services are GST/HST exempt! In addition, any families that have been charged GST/HST previously are eligible for a refund, through an application to the CRA.
Other services to assist children and adults with autism are generally exempt if they are:
- rendered to the individual with autism by a medical practitioner (doctor or dentist) in the course of a consultative, diagnostic, treatment or other health care service;
- rendered to the individual with autism by a registered nurse, registered nursing assistant, a licensed or registered practical nurse or a registered psychiatric nurse within a nurse-patient relationship;
- rendered to the individual with autism by a provincially licensed or otherwise qualified practitioner, such as a psychologist, physiotherapist, occupational therapist or speech-language pathologist;
- rendered to the individual with autism by a provincially licensed or otherwise qualified social worker within a professional-client relationship (services provided by the social worker to a related individual or to another individual who provides care and supervision other than in a professional capacity may also be exempt); or
- provided by a registered charity.
This tax law has been in effect since February 27th, 2008.
Next steps: In order for families to receive a refund for past GST/HST payments, an application form must be completed and sent to the CRA, along with copies of all past receipts.
More information from CRA
Published on January 1, 2010