Bill 89 Original (PDF)
EXPLANATORY NOTE
The Bill enacts the Massage Therapy Tax Act, 2025. The Act provides that the Minister of Health shall take all necessary steps, including introducing legislation if necessary, to ensure that the tax treatment of massage therapy services provided in Ontario by registered massage therapists is the same as the tax treatment of those services provided by other practitioners.
Bill 89 2025
An Act respecting taxes related to massage therapy treatment
Preamble
Massage therapy is a regulated health service widely used by Ontarians to manage pain, rehabilitate injuries and improve mental and physical well-being. Ensuring massage therapy services receive the same tax treatment when provided by registered massage therapists as they do when provided by other practitioners is supported by strong fiscal and economic rationale. Any loss in tax revenue would be offset by savings for the healthcare system, increased access to care and strengthened small business sustainability across the province.
Therefore, His Majesty, by and with the advice and consent of the Legislative Assembly of the Province of Ontario, enacts as follows:
Tax treatment of massage therapy services in Ontario
1 The Minister of Health shall take all necessary steps, including introducing legislation if necessary, to ensure that the tax treatment of massage therapy services provided in Ontario by registered massage therapists within the meaning of the Massage Therapy Act, 1991 is the same as the tax treatment of those services provided by other practitioners.
Commencement
2 This Act comes into force on the day it receives Royal Assent.
Short title
3 The short title of this Act is the Massage Therapy Tax Act, 2025.