C-323An Act to amend the Excise Tax Act (mental health services)
Private member's bill, introduced in the House of Commons on March 9, 2023
- Status
- Defeated at third reading in the House of Commons
What it does
Exempts psychotherapy and mental health counselling services from the GST.
What it does
- Exempts psychotherapy services from goods and services tax under the Excise Tax Act.
- Exempts mental health counselling services from goods and services tax.
- Expands the GST exemption rules so the definition of “practitioner” covers these services and other listed health services.
Who it affects
- Psychotherapists
- Mental health counsellors
- People who use these services
- GST registrants offering these services
Topics
Background
The bill amends the Excise Tax Act. It comes into force six months after royal assent.
Where it is
House of Commons
First reading
Completed.
Second reading
Completed.
Committee
Skipped. Skipped
Report stage
Completed.
Third reading
Defeated here. Defeated
Senate
First reading
Not reached.
Second reading
Not reached.
Committee
Not reached.
Third reading
Not reached.
Royal assent
Royal assent
Not reached.
Introduced by an MP who is not a minister. These bills compete in a lottery for debate time, and most do not become law. How a bill becomes law
How the House voted
3rd reading and adoption of Bill C-323, An Act to amend the Excise Tax Act (mental health services)
Vote 852,
Passed
174 yeato149 nay · 2 paired
Party breakdown for vote 852 Party Position Yea Nay Did not vote Liberal Nay 0 148 7 Conservative Yea 116 0 2 Bloc Yea 31 0 1 NDP Yea 23 0 1 Green Yea 2 0 0 Independent Yea1 broke ranks 2 1 0 Total 174 149 Bill C-323, An Act to amend the Excise Tax Act (mental health services) (recommittal to a committee)
Vote 851,
Passed
174 yeato151 nay · 2 paired
Party breakdown for vote 851 Party Position Yea Nay Did not vote Liberal Nay 0 150 5 Conservative Yea 116 0 2 Bloc Yea 31 0 1 NDP Yea 23 0 1 Green Yea 2 0 0 Independent Yea1 broke ranks 2 1 0 Total 174 151 2nd reading of Bill C-323, An Act to amend the Excise Tax Act (mental health services)
Vote 414,
Passed
327 yeato0 nay · 2 paired
Party breakdown for vote 414 Party Position Yea Nay Did not vote Liberal Yea 153 0 5 Conservative Yea 115 0 2 Bloc Yea 32 0 0 NDP Yea 22 0 3 Green Yea 2 0 0 Independent Yea 3 0 0 Total 327 0
What MPs said
Each party’s first speech on this bill in the House, from Hansard. Excerpts are the speaker’s opening sentences, unedited.
LiberalÉlisabeth Brière· April 25, 2023
“The bill would exempt psychotherapy and mental health counselling services from the goods and services tax and the harmonized sales tax. I would begin by pointing out that our government has been taking meaningful action to support mental health care services for Canadians since 2015.”
Read the full speech on openparliament.caConservativeStephen Ellis· March 9, 2023
“Moved for leave to introduce Bill C-323, An Act to amend the Excise Tax Act (mental health services). It is always a pleasure to rise here in the House.”
Read the full speech on openparliament.caBlocClaude DeBellefeuille· April 25, 2023
“I am very pleased to rise in the House this evening to speak to Bill C-323, which was introduced by the member for Cumberland—Colchester. I know that my Conservative colleague is a physician and, quite honestly, he is to be commended for introducing this bill.”
Read the full speech on openparliament.caNDPGord Johns· April 25, 2023
“Before I get started, I want to spend a minute thanking my colleague from Cumberland—Colchester for tabling this important bill, Bill C-323, an act to amend the Excise Tax Act for mental health services. As we know, this bill would expand the category of health care services exempt from point-of-sale taxes to include psychotherapy and mental health services.”
Read the full speech on openparliament.ca
Read the source
LEGISinfo status: At consideration in committee in the House of Commons. Bill data from LEGISinfo, votes from openparliament.ca and the House of Commons. Last updated October 13, 2026.