Laws and regulations
Taxes: HST, GST, PST
Kinesiology services are taxable therefore proper provincial and federal or harmonized taxes must by applied when billing your client. Kinesiologist must have registered with the government for any tax number and provide this number on invoices. Members must ensure that patients/clients are aware that taxes are being charged and whether or not the fee is inclusive or exclusive of the taxes.
Federal Tax: To collect GST/HST, you need to register for a GST/HST account. This is done through the Canada Revenue Agency, except in Quebec, where you need to register through Revenu Québec.
A small supplier does not have to register for a GST/HST account. To be considered as such, your business must be a sole proprietorship, partnership or corporation with $30,000 or less in total revenue in the last four consecutive calendar quarters or in any single calendar quarter. How to register for a GST/HST account
Here is a list of taxes you should be collecting and remitting on your services per province.
- PIPEDA : The Personal Information Protection and Electronic Documents Act. PIPEDA can be found on the federal government website: