You Treat Patients.
We'll Handle the Books.

Many health services are exempt — including most medical, dental, physiotherapy, and psychology services provided by a licensed practitioner. However, some services like massage therapy, aesthetic treatments, and certain wellness services are taxable. The rules are complex and vary by province. We identify exactly which of your services are exempt versus taxable and ensure your filings reflect the correct treatment.

Associate arrangements vary widely. Some are employees; others are independent contractors. The CRA looks closely at these arrangements — getting the classification wrong can trigger payroll assessments. We document the financial relationship correctly and ensure T4s or T4As are issued as required.

Yes. Equipment is a capital asset depreciated via Capital Cost Allowance (CCA). In some cases, immediate expensing rules allow deducting the full cost in the year of purchase. We ensure equipment purchases are classified correctly and that you claim the maximum deduction available.

We track insurance billings (direct billing to insurers like RAMQ, Blue Cross, or Sun Life) separately from private pay income. This gives you a clear revenue breakdown and ensures all taxable services are correctly identified and reported — which is essential when your services span both exempt and taxable categories.

Generally, no. Most healthcare services — physician, dentist, physiotherapy, chiropractic, psychology, and others provided by a licensed practitioner — are GST/HST exempt under the Excise Tax Act. This means you don't charge HST to patients, but you also cannot claim ITCs on your business inputs (supplies, rent, equipment). However, some ancillary services are taxable: cosmetic procedures, retail product sales (skincare, supplements), and massage therapy in certain provinces, for example. If your clinic has this mixed-use situation, only the inputs attributable to taxable activities qualify for ITCs — and the allocation must be documented methodically. We set up this tracking from the start so you're never caught off guard.

Yes, provided your clinic is a Canadian-Controlled Private Corporation (CCPC) earning active business income. The federal Small Business Deduction reduces your corporate tax rate to 9% on the first $500,000 of net active business income per year — a significant advantage over the general corporate rate of approximately 15% federally. Some provinces have additional restrictions for professional corporations (PC) depending on the regulated profession and province: for example, Quebec medical corporations have specific rules under the Medical Act. We review your eligibility and structure as part of year-end planning to ensure you're capturing the full benefit.