Massage Therapist

Tax guide for Canadian self-employed registered massage therapists (RMTs)

Allowable Expenses

• CMTO / provincial RMT registration — Annual RMT registration fees with provincial college
• Treatment room rental — Per-hour or monthly clinic space rental for client treatments
• Professional liability insurance — RMT professional liability insurance — mandatory in most provinces
• Supplies & linens — Massage oils, lotions, disposable face cradle covers, table linens
• Continuing education — Modality courses (hot stone, deep tissue, prenatal) for CE credits
• Oils, lotions & supplies — Massage oils, lotions, draping linens, and consumable professional supplies

Tax Tips

• CMTO and provincial RMT registration fees are fully deductible professional membership dues
• Treatment supplies (oils, linens, consumables) used in client sessions are directly deductible
• Continuing education courses required for licence renewal are deductible professional development
• A treatment table (massage table) is a capital asset claimed via CCA Class 8 (20%/year)

Frequently Asked Questions

Are CMTO registration fees deductible in Canada?

Yes — College of Massage Therapists of Ontario (CMTO) and other provincial regulatory body registration fees are fully deductible professional membership expenses on Form T2125.

Do massage therapists charge GST/HST in Canada?

Massage therapy services are GST/HST-exempt supplies in most provinces when provided by a registered health professional — you do not charge GST/HST on these services. However, if you sell retail products (oils, gift cards), those may be taxable. Check provincial rules as exemptions vary.