This enactment amends the Excise Tax Act in order to exempt psychotherapy services from the goods and services tax.

Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:

practitioner, in respect of a supply of optometric, chiropractic, physiotherapy, chiropodic, podiatric, osteopathic, audiological, speech-language pathology, occupational therapy, psychological, Insertion start psychotherapy Insertion end , midwifery, dietetic, acupuncture or naturopathic services, means a person who

• (a) practises the profession of optometry, chiropractic, physiotherapy, chiropody, podiatry, osteopathy, audiology, speech-language pathology, occupational therapy, psychology, Insertion start psychotherapy Insertion end , midwifery, dietetics, acupuncture or naturopathy as a naturopathic doctor, as the case may be,

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  (j.‍1) psychotherapy services;

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