GST Exempt Services
First off, I'd like to thank you for all the wonderful information found on your website!
Here is my question:
I'm planning on starting my own fitness training business and I was reading your article .
Basically, I'd like to know if my services are exempt from tax (since most health care services are) ...
... and if my services are indeed exempt, can I still claim ITCs for goods and services purchased for my business even if I don't collect any taxes? (Sorry if this seems complicated ...).
Thank you very much, and keep up the great website.
Thanks so much for asking this question ... and I'm delighted that you are finding my site helpful. :0)
Your services are NOT exempt from GST ... in fact, almost every service has to charge GST/HST unless they are specifically exempt or zero rated.
I'm giving you two links to the CRA website. The first is where exempt healthcare services are listed ... and I don't think personal training qualifies as it is not specifically listed.
The second link explains what services are taxable.
These links will help you make your own decision on that. If you are still in doubt after reading these references, you can phone CRA for clarification.
- GST Memoranda 300-4-2 GST Exempt Health Care Services
"The following services are exempt when made by a practitioner of the service: optometric services, chiropractic services, physiotherapy services, chiropodic services, podiatric services, osteopathic services, audiological services, speech-therapy services, occupational therapy services, and psychological services when provided by a practitioner who is registered in the Canadian Register of Health Service Providers in Psychology."
- What we mean by taxable, zero-rated, and exempt supplies?
This is a bit off topic ... but I came across this training website awhile back that might be useful to you as you start up your personal training business. It is located at www.starting-a-personal-training-business.com.
All the best with your new venture ... and if you have any more questions ... I'd welcome them.