Bill C-323

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

Sponsor

Stephen Ellis Conservative

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

Status

In committee (House), as of June 19, 2024

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Summary

This is from the published bill.

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

Elsewhere

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

Bill numbers are reused for different bills each new session. Perhaps you were looking for one of these other C-323s:

C-323 (2021) The National Strategy on Brain Injuries Act

C-323 (2016) An Act to amend the Income Tax Act (rehabilitation of historic property)

C-323 (2013) An Act to amend the Federal Courts Act (international promotion and protection of human rights)

C-323 (2011) An Act to amend the Federal Courts Act (international promotion and protection of human rights)

Votes

June 19, 2024 Passed 3rd reading and adoption of Bill C-323, An Act to amend the Excise Tax Act (mental health services)

June 19, 2024 Passed Bill C-323, An Act to amend the Excise Tax Act (mental health services) (recommittal to a committee)

Sept. 27, 2023 Passed 2nd reading of Bill C-323, An Act to amend the Excise Tax Act (mental health services)

Debate Summary

This is a computer-generated summary of the speeches below. Usually it’s accurate, but every now and then it’ll contain inaccuracies or total fabrications.

Bill C-323 aims to amend the Excise Tax Act to exempt psychotherapy and mental health counselling services from the Goods and Services Tax (GST) and Harmonized Sales Tax (HST), potentially making these services more affordable and accessible for Canadians. An amendment has been proposed to include registered massage therapy services in the exemption. While similar measures are included in Bill C-59, some argue that Bill C-323 could provide more immediate tax relief, though concerns exist regarding the clarity of "mental health counselling" as a defined term.

Conservative

Supports removing the tax: The Conservatives support removing GST/HST from psychotherapy and mental health counselling services to make them more affordable. One member stated that removing the tax could mean that every seventh or eighth session would, in essence, be free.
Expansion to massage therapy: The Conservatives advocate for including registered massage therapy services in the bill, recognizing their role in mental health recovery and self-care. One member introduced a motion to send the bill back to committee to add massage therapy to the bill.
Criticism of Liberal mental health: Conservatives criticized the Liberal government's unallocated $4.5-billion Canada mental health transfer, saying that the Liberals had pulled the rug out from under people struggling with mental health. Conservatives generally argued that affordability and access to doctors is essential to improving mental health outcomes, and that the Liberal government has failed on these fronts.
Addressing the opioid crisis: Conservatives acknowledge the opioid crisis and its link to mental health issues, advocating for prevention, disruption of drug dealers, and meaningful recovery programs. They believe resources need to be allocated to address the crisis and support those seeking recovery.

NDP

Support the bill: The NDP supports Bill C-323, as it would make mental health services more affordable by exempting them from sales tax. While they see this as a positive step towards parity between mental and physical health, they believe more comprehensive action is needed.
Need for greater action: The NDP emphasizes that simply removing the sales tax is insufficient, as it doesn't address the underlying issues of affordability and availability of mental health services. They advocate for a fully integrated mental health care system within Canada's universal health care, ensuring access regardless of ability to pay.
Systemic issues exacerbate crisis: The NDP highlights various systemic issues that contribute to the mental health crisis, including the rising cost of living, lack of affordable housing, precarious work, and historical injustices faced by First Nations. They argue that addressing these broader social determinants of health is crucial for improving mental health outcomes.
Parity is a core value: The NDP wants to continue to fight every single day to make sure people do not have to worry that they are going to have to wait when it comes to their mental health, and they state that there is no one in this country who is not touched by a mental health illness, a mental health-related issue or a substance use-related issue, so we are all in this together and have to go much, much further.

Bloc

Supports bill C-323: The Bloc Québécois supports Bill C-323, which seeks to exempt psychotherapy and mental health counselling services from the goods and services tax. Members believe that it is important to support mental health and that this bill highlights the importance of mental health services.
Definitions are vague: The Bloc raised concerns about the vagueness of the bill, particularly regarding the definitions of 'psychotherapy' and 'mental health counselling'. They emphasize the importance of ensuring that only regulated professionals are covered by the exemption, to guarantee quality and prevent unregulated individuals from providing services.
Quebec is a leader: Bloc members highlight Quebec's leadership in mental health services, with regulated professions like psychoeducation and innovative programs. They are concerned that the federal framework may not align with Quebec's specific realities, potentially penalizing Quebec professionals and hindering the provision of quality services.
Universal access needed: While Bloc members support the bill, they acknowledge that it will not guarantee universal access to mental health services. They call for major investments in public services to strengthen Quebec's health and social services, ensuring that all individuals have access to the care they need.

Liberal

Support the bill's intent: The Liberal party supports the intent of Bill C-323, which is to exempt psychotherapy and mental health counselling services from GST/HST, making these services more accessible.
Bill C-59 is preferable: The Liberals believe their own Bill C-59, which includes the same GST/HST exemption alongside other affordability measures, is a better vehicle. They criticize the Conservatives for delaying Bill C-59, which would have provided tax relief sooner.
Concerns about Bill C-323: The Liberals express concerns that Bill C-323's use of the term "mental health counselling" lacks a clear definition in some provincial regulations, potentially making the amendment ineffective. They argue Bill C-59 addresses this issue.
Government investments in mental health: The Liberal speakers highlight the government's significant investments in mental health care, including agreements with provinces and territories, the launch of the 988 suicide crisis helpline, and the creation of a new youth mental health fund.

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Excise Tax ActPrivate Members' Business

June 19th, 2024 / 4:35 p.m.

The Deputy Speaker Chris d'Entremont

I declare the amendment carried.

The next question is on the main motion, as amended.

If a member participating in person wishes that the motion, as amended, be adopted or adopted on division, or if a member of a recognized party participating in person wishes to request a recorded division, I invite them to rise and indicate it to the Chair.

Excise Tax ActPrivate Members' Business

June 19th, 2024 / 4:40 p.m.

Conservative