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Bill 89, Massage Therapy Tax Act, 2025

Gélinas, France

Current status:

First Reading Ordered for Second Reading

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Status

Debates

Original

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

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

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

This Act comes into force on the day it receives Royal Assent.

Short

title

The

short title of this Act is the Massage Therapy Tax

Act, 2025 .

Date Bill stage Event Outcome Committee

December 9, 2025

First Reading

Ordered for Second Reading

December 9, 2025

First Reading

Vote

Carried

First Reading

December 9, 2025

Carried

Ordered for Second Reading

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