SWIFT CURRENT, Sask. — A proposed federal tax change that would exempt qualifying massage therapy services from GST/HST is generating optimism among registered massage therapists across Canada, but practitioners are being advised to continue charging the tax until further direction is provided by the Canada Revenue Agency (CRA).
The federal government announced the measure in latest budget, released Nov. 5, proposing that qualifying massage therapy services be added to the list of GST/HST-exempt health-care services.
The proposal has been welcomed by registered massage therapists (RMTs), but confusion quickly emerged online after some suggested practitioners could immediately stop charging GST/HST.
Industry members say the situation is more complicated.
Changes to the Excise Tax Act must first pass through Parliament before becoming law. In addition, the exemption would apply only to qualifying massage therapy services, meaning eligibility requirements would still need to be met.
Alongside the budget, the federal government released a Notice of Ways and Means Motion containing proposed legislative amendments. Those amendments indicate the exemption would apply to services provided after Budget Day, Nov. 5, 2026, if the legislation is passed as drafted.
Although the CRA sometimes administers tax measures before they receive royal assent, there had been no specific announcement as of Nov. 5 directing massage therapists to stop collecting GST/HST.
As a result, many practitioners have been advised to continue operating under existing tax rules until further clarification is provided.
Amber-Dawn Downey, owner of a massage therapy clinic in downtown Swift Current and a registered massage therapist since 2019, said the proposed exemption would be a positive step for the profession.
"I think it's a good thing," said Downey. "I don't see anything wrong with massage therapy becoming regulated."
Downey said the profession's push for GST/HST-exempt status depended on support from multiple regulated jurisdictions across Canada.
"For it to be brought forward to the federal government, there needed to be five provinces regulating massage therapy," she said. "Currently, B.C., Ontario, New Brunswick, Newfoundland and Labrador, and Prince Edward Island are regulated."
Saskatchewan passed legislation in 2021 that will eventually regulate the profession, although implementation remains underway.
"We received Royal Assent to regulate massage therapists in May 2021," said Downey. "Technically, we're still unregulated at the moment, but that will be changing with the Saskatchewan College of Massage Therapy."
The Saskatchewan College of Massage Therapy remains in the development stage.
Downey said regulation will help strengthen public confidence in the profession through professional standards and title protection.
"Regulation will keep RMT as a protected title, so people will know it's legitimate," she said. "You can still offer bodywork, but you won't be able to call yourself a registered massage therapist unless you meet the requirements."
She added that both regulatory and legislative changes often take years to implement.
Until Saskatchewan's regulatory college becomes fully operational, massage therapists can continue registering through several professional organizations, including the Massage Therapists' Association of Saskatchewan (MTAS), the National Health Practitioners of Canada (NHPC) and the Canadian Massage and Manual Osteopathic Therapists Association (CMMOTA), of which Downey is a member.
The federal government's proposal remains subject to the legislative process, and both massage therapists and clients are awaiting further clarification from the CRA regarding eligibility requirements and implementation of the proposed GST/HST exemption.
