GST/HST Exemption Campaign for Massage Therapy Service

The Association of New Brunswick Massage Therapists (ANBMT) continues to actively advocate for an exemption from GST/HST on massage therapy treatments in Canada, including through its membership in the Canadian Massage Therapist Association (CMTA).

This initiative seeks to have therapeutic massage therapy services recognized as health care services eligible for a GST/HST exemption, similar to certain other recognized health services under the Excise Tax Act.

Why a GST/HST Exemption?

Massage therapy is a widely accessed therapeutic service in Canada and is an important component of health care provided to the public. Massage therapists contribute to the management of musculoskeletal conditions, stress-related symptoms, and the maintenance of physical function.

In provinces where the profession is regulated, registered massage therapists provide services within provincial professional and regulatory frameworks. Massage therapy treatments are also frequently integrated into interdisciplinary health care settings.

Under the current Excise Tax Act, certain health care services are exempt from GST/HST when provided by recognized practitioners for therapeutic purposes. Although massage therapy meets many of the criteria underlying these exemptions, it is not currently explicitly included among the exempt services.

The CMTA maintains that this results in different tax treatment for comparable health services and may directly affect the cost of care for Canadians.

The Role of the CMTA

The Canadian Massage Therapist Association (CMTA) is a national, member-driven, not-for-profit organization made up of provincial massage therapy associations. Collectively, its member associations represent thousands of massage therapists across Canada.

Through membership in the CMTA, the ANBMT contributes to national efforts to advance this issue with the federal government.

Submission to the Federal Pre-Budget Consultations

As part of the pre-budget consultations held in advance of the federal budget, the CMTA submitted a written submission requesting that the federal government consider an exemption from GST/HST for massage therapy services provided for therapeutic purposes.

The submission outlines the issues associated with the current tax treatment of massage therapy and recommends aligning the tax treatment of these services with their role within Canada’s health care system.

Read the Full Submission

To review the written submission presented by the CMTA as part of the pre-budget consultations:

Read the CMTA Written Submission – 2026 Pre-Budget Consultations (PDF)

The ANBMT remains committed to supporting efforts to have massage therapy recognized as a therapeutic health care service and to promoting fair tax treatment for Canadians who access these services.

Together with the CMTA and provincial massage therapy associations, we continue to advocate for this request with the federal government.