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

Bill C-323 was a Liberal Private Member's Bill amending the Excise Tax Act (R.S.C. 1985, c. E-15) to remove the goods and services tax (GST) on services provided by psychotherapists and counselling therapists in Canada. Currently the GST applies to psychotherapy and counselling services, which the Canadian Counselling and Psychotherapy Association estimated added approximately 5 to 13 percent (depending on provincial harmonized rates) to the cost of mental-health services for self-paying Canadians. The bill paralleled 44-1 Bill C-218 (also a CPC PMB on the same topic, which inspired the 2024 federal budget adopting the substance through Bill C-69 of 44-1, S.C. 2024, c. 14 GST/HST exemption effective June 20, 2024). Did not pass third reading on its own.