{"id":"LEG-2223-005-S","is_published":"2022-05-20T12:57:04.000000Z","release_date":"2022-05-20T13:00:00.000000Z","updated_at":"2022-05-20T12:57:04.000000Z","type":"LEG","internal_id":"LEG-2223-005-S","title_en":"This enactment amends the Excise Tax Act in exempting psychotherapy services from the goods and services tax","title_fr":"Ce projet de loi modifie la Loi sur la taxe d\u2019accise afin d\u2019exempter les services de psychoth\u00e9rapie de la taxe sur les produits et services","slug":"LEG-2223-005-S--this-enactment-amends-excise-tax-act-in-exempting-psychotherapy-services-from-goods-services-tax--ce-projet-loi-modifie-loi-taxe-accise-afin-exempter-services-psychotherapie-taxe-produits-services","permalinks":{"en":{"website":"https:\/\/www.pbo-dpb.ca\/en\/publications\/LEG-2223-005-S--this-enactment-amends-excise-tax-act-in-exempting-psychotherapy-services-from-goods-services-tax--ce-projet-loi-modifie-loi-taxe-accise-afin-exempter-services-psychotherapie-taxe-produits-services","preview":"https:\/\/www.pbo-dpb.ca\/en\/publications\/LEG-2223-005-S--this-enactment-amends-excise-tax-act-in-exempting-psychotherapy-services-from-goods-services-tax--ce-projet-loi-modifie-loi-taxe-accise-afin-exempter-services-psychotherapie-taxe-produits-services"},"fr":{"website":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/LEG-2223-005-S--this-enactment-amends-excise-tax-act-in-exempting-psychotherapy-services-from-goods-services-tax--ce-projet-loi-modifie-loi-taxe-accise-afin-exempter-services-psychotherapie-taxe-produits-services","preview":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/LEG-2223-005-S--this-enactment-amends-excise-tax-act-in-exempting-psychotherapy-services-from-goods-services-tax--ce-projet-loi-modifie-loi-taxe-accise-afin-exempter-services-psychotherapie-taxe-produits-services"}},"artifacts":{"main":{"en":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/82ed23c5ac2c2dd7512214de2aa488f2caa57a3f90198665b0dfa11d79aa92ca"},"fr":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/ef787203d73114eae7f298dff720698fba6a438a3337e63b5dd2967419cd91b7"}}},"coverpages":{"distribution":{"fr":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/91cfe0ba035d0221d5994e868ed2f46242b62408a3dce80d3d9b3d87bd53f4ff","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/ec17dddb037b7fd1c43243dbc30d8b4de6d8245542a388f120da1c2797c2bdb6","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/4b2d0131c368b72b1396505de7385b9e834b14fa210fb2a0931c823efa4f973a","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/8ff69370672e3094e4d78efa7c092dccf67cde070baff01b4ed94003417525d2","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/ee4d36aae0b09c86e403b7906b5736f5eaa8aebd95706c83dc187d6119afc6a7","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/0f3152175b128951fe322ee9648eff41e062a38e80508a60844e5c6ce5a2ebfd","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/a32740a93a523404b5fcdf57e2ebe6c1e1485fa8143cb5220f272df2a7b4e190","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/cee802a455554b1df4b1e9bf100c9a555b8ec383ff9affa3398262056745cc3b"},"en":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/eb71a648be812c94331f50cf38e904e830699380b5dc4866d05c4ae04f799065","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/92f2d0de4542f27c286829cdb52784397fadc8e8931b7be7fcc8aae9b6bd86ef","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/f6f095dae08f8c987301904a719145f99eed3e8f5077c230b22ae38a00906b8d","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/9c7b4431745495a43960bacfc148d7c5c9c9ac28534bfcd4ba50620f7763ad5d","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/0e83dbf4ef8909b4c1de82c6920e58b022f3e72d9f2f56a15e487a966fe53f8e","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/6c571ff9d678560410b40c0d6057797351b7aa975e975e8d4290a98fe373f6bc","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/908a4488820499d3d4c074fc0ade84b573aba6e3c196c07912ca6e11ff8153dd","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/c0b8daf0347522f7464e6566b59a292835712f967c4888c6007bdad5db2f167f"}}},"metadata":{"abstract_en":"The PBO estimates that the implementation of Bill C-218 will reduce GST revenues by approximately $3 million in 2022-23 for a total of $76 million over the next 5 years. This cost estimate represents the reduction in GST revenues if all goods and services provided under North American Industry Classification System (NAICS) code 621330 (Offices of mental health practitioners (except physicians)) were to become GST exempt. The PBO assumes this Bill will be effective January 1, 2023.","abstract_fr":"Le DPB estime que la mise en \u0153uvre du projet de loi C-218 fera baisser les recettes provenant de la TPS d\u2019environ 3 millions de dollars en 2022-2023, et de 76 millions de dollars en tout au cours des cinq prochaines ann\u00e9es. Ces estimations de co\u00fbt correspondent \u00e0 la diminution des recettes issues de la TPS qu\u2019entra\u00eenerait l\u2019exemption de cette taxe pour tous les biens et services figurant dans le Syst\u00e8me de classification des industries de l\u2019Am\u00e9rique du Nord (SCIAN) sous le code 621330 (Cabinets de praticiens en sant\u00e9 mentale (sauf les m\u00e9decins)). Le DPB pr\u00e9sume que le projet de loi entrera en vigueur le 1er janvier 2023.","highlights":[]},"bills":[{"id":263,"created_at":"2021-12-16T14:00:08-05:00","updated_at":"2022-05-20T08:57:04-04:00","legisid":"44_1_C-218","parliament":44,"session":1,"prefix":"C","number":218,"title_en":"An Act to amend the Excise Tax Act (psychotherapy services)","title_fr":"Loi modifiant la Loi sur la taxe d\u2019accise (services de psychoth\u00e9rapie)","bill_num":"C-218","permalinks":{"en":{"website":"https:\/\/www.pbo-dpb.ca\/en\/bills--projets-de-loi\/44-1\/C-218","legisinfo":"https:\/\/www.parl.ca\/legisinfo\/en\/bill\/44-1\/c-218"},"fr":{"website":"https:\/\/www.pbo-dpb.ca\/fr\/bills--projets-de-loi\/44-1\/C-218","legisinfo":"https:\/\/www.parl.ca\/LegisInfo\/fr\/projet-de-loi\/44-1\/c-218"}},"pivot":{"publication_id":686,"bill_id":263}}],"bibtex":{"en":"@techreport{PBO-LEG2223005S,\n author={Forsyth, Jamie},\n title={This enactment amends the Excise Tax Act in exempting psychotherapy services from the goods and services tax},\n institution={The Office of the Parliamentary Budget Officer},\n year=2022,\n \n address = \u0022Ottawa, ON\u0022\n}","fr":"@techreport{DPB-LEG2223005S,\n author={Forsyth, Jamie},\n title={Ce projet de loi modifie la Loi sur la taxe d\u2019accise afin d\u2019exempter les services de psychoth\\\u0027{e}rapie de la taxe sur les produits et services},\n institution={Bureau du directeur parlementaire du budget},\n year=2022,\n \n address = \u0022Ottawa, ON\u0022\n}"}}
