Free tool · Ontario
Is this service HST exempt or taxable? 28 answers, with the reasons
Last reviewed: August 2026
Search the services an Ontario clinic or cosmetic practice actually bills for, and see how each one is treated for GST/HST, with the reason.
Exemption comes from Schedule V, Part II of the Excise Tax Act. A profession is exempt because it is named there, not because it is regulated, respected or clinical.
The part that costs clinics money
Getting the collection right is only half of it. If any of your revenue is exempt, you cannot recover all the HST you pay on rent, equipment, leasehold improvements, software and professional fees. That recovery has to be apportioned between your exempt and taxable revenue on a fair and reasonable basis, applied consistently, and documented.
Most clinics either claim everything, which is a reassessment waiting to happen, or claim nothing, which is expensive. A $200,000 fit-out carries roughly $26,000 of HST, and how much of that you keep depends entirely on getting the apportionment right at setup.
How we handle this for clinics
General information, current at August 2026. GST/HST status is fact-specific and the exempt list changes. Confirm your own position before relying on it.
Not sure how your mix should be split?
Exempt and taxable splits and input tax credit apportionment are routine work here. Twenty minutes on the phone, free.