An Act to amend the Excise Tax Act (mental health services)


Stephen Ellis  Conservative

Introduced as a private member’s bill. (These don’t often become law.)


Second reading (House), as of March 16, 2023

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This is from the published bill. The Library of Parliament often publishes better independent summaries.

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


All sorts of information on this bill is available at LEGISinfo, an excellent resource from the Library of Parliament. You can also read the full text of the bill.

Excise Tax ActRoutine Proceedings

March 9th, 2023 / 10:15 a.m.
See context


Stephen Ellis Conservative Cumberland—Colchester, NS

moved for leave to introduce Bill C-323, An Act to amend the Excise Tax Act (mental health services).

Mr. Speaker, it is always a pleasure to rise here in the House. I thank my friend and colleague from Peterborough—Kawartha for seconding this bill. It is very important.

We know that 25% of Canadians have unmet mental health needs, and we know that one in three Canadians will suffer with mental health issues throughout their lifetime.

We also know the Liberal government has promised, many times, $4.5 billion in transfers under the Canada mental health transfer, but sadly none of it has materialized. Therefore, we on this side of the House want to do something to operationalize the ability for Canadians to receive mental health help, which they so desperately need.

We know that with this bill, by removing the GST and HST portions from psychotherapists and mental health counsellors, it would allow Canadians to then have approximately one in eight sessions for free, as we might say. That is important.

It is very important that we are seen to be doing things in the House, that we actually are doing things and not just seen to be doing them. That is one thing that we know is very important for Conservatives on this side of the House.

As we move through this bill, it is going to be very important for Canadians. I know there are thousands of psychotherapists and mental health counsellors out there who would realize the importance of this bill and would get behind it. It is important for the mental health of Canadians, who we know are suffering during this time, certainly through the pandemic and at the current time.

It is an absolute pleasure to bring this bill forward and to be out there helping Canadians.

(Motions deemed adopted, bill read the first time and printed)