Physiotherapist

Tax guide for Canadian self-employed physiotherapists and physical therapists

Allowable Expenses

• Provincial PT college registration — Annual College of Physiotherapists registration fee
• Clinic room rental — Per-hour or monthly physiotherapy clinic space rental
• Professional liability insurance — Mandatory PT professional liability insurance
• Assessment & treatment equipment — TENS unit, ultrasound therapy device, taping supplies
• Continuing competency — CPC courses, manual therapy certifications, dry needling training
• Continuing education — Mandatory CPD courses required for physiotherapy registration renewal in your province

Tax Tips

• College of Physiotherapists registration fees are deductible professional membership dues
• Continuing competency credits required for registration renewal are deductible development costs
• Treatment equipment (TENS, ultrasound) may qualify for CCA or immediate deduction under C$500
• Professional liability insurance through CPA or personal policy is fully deductible

Frequently Asked Questions

Are physiotherapy services exempt from GST/HST in Canada?

Yes — physiotherapy services provided by a qualified physiotherapist are exempt from GST/HST under the Excise Tax Act. This means you do not charge GST/HST on client fees, and you generally cannot claim ITCs on your related business purchases.