Bill 120 explained in plain English
Making Psychotherapy Services Tax-Free Act, 2022
Ontario legislature bill summary, status, timeline, sponsor, votes, and official sources.
At a glance
Official Legislative Assembly of Ontario snapshot for 42nd Parliament, 2nd Session. Representative vote breakdowns appear when the Assembly publishes an Ayes and Nays page for the bill.
Our plain-language take, written for civic education.
Source: By PoliticalData.ca
Bill 120 requires the Ontario Minister of Health to make psychotherapy services provided by regulated psychotherapy practitioners tax-free, matching the tax treatment of similar services from other practitioners.
Bill 120 is called the Making Psychotherapy Services Tax-Free Act, 2022. It directs the Ontario Minister of Health to take all necessary steps, including introducing new legislation if needed, to ensure that psychotherapy services provided by psychotherapists, registered psychotherapists, and registered mental health therapists in Ontario are taxed the same way as similar services provided by other healthcare practitioners. The bill does not specify what that tax treatment should be, but aims to remove any differences in how these services are taxed. The bill comes into force when it receives Royal Assent.
- Directs the Minister of Health to take all necessary steps to make the tax treatment of psychotherapy services equal to that of other practitioners' services
- Applies to services provided by psychotherapists, registered psychotherapists, and registered mental health therapists as defined under the Psychotherapy Act, 2007
- Authorizes the Minister to introduce additional legislation if necessary to accomplish this goal
- Comes into force on the day it receives Royal Assent
- Psychotherapists, registered psychotherapists, and registered mental health therapists in Ontario who provide psychotherapy services
- Ontario residents who receive psychotherapy services and may benefit from potential changes to tax treatment
- The Ontario Minister of Health, who must take steps to implement the bill's direction
- Other healthcare practitioners whose tax treatment will serve as the comparison point
- The Minister of Health must take all necessary steps to ensure equal tax treatment of psychotherapy services
- The Minister has the authority to introduce legislation to achieve this goal if other steps are insufficient
- The Act comes into force on the day it receives Royal Assent (date not provided in bill text)
- The bill does not specify what the current tax treatment of psychotherapy services is or how it differs from other practitioners
- The bill does not specify what the target tax treatment should be—it only requires matching other practitioners
- The bill does not identify which 'other practitioners' are to be used as the comparison benchmark
- The bill does not provide a deadline or timeline for the Minister to complete this task
- The bill does not specify what additional legislation, if any, may be required
- It is unclear whether the bill would result in tax exemptions, tax deductions, or some other form of tax treatment
- The bill does not contain enforcement mechanisms or penalties if the Minister does not act
Bill 120 uses the definitions of psychotherapists, registered psychotherapists, and registered mental health therapists from this Act to identify which practitioners are covered
Source: Section 1
The Minister may introduce legislation to change the current tax treatment of psychotherapy services to match other practitioners
Source: Section 1
Generated using AI from official bill text. Not legal advice. It is written by PoliticalData.ca for civic education, automatically checked and spot-reviewed before publishing.
Official textProcess Snapshot
Vote Summary
This bill is still active. We only show vote counts after the legislature publishes a recorded division.
No published representative vote breakdown
This bill is still moving through the process. When a recorded division is published, representative positions can be listed here.
Official sources
Status, sponsor, votes, and timeline on this page are drawn from these official legislative sources and public records. Each summary above is attributed to its own source.
How this data is sourced