Chapter 6 · Additional investments - A more efficient government
GST/HST health measures
Tax measure
$199M net impact on the budgetary balance over five years, 2026-27 to 2030-31.
The cost line
| Line | 2026-27 | 2027-28 | 2028-29 | 2029-30 | 2030-31 | Total |
|---|---|---|---|---|---|---|
| GST/HST health measures | 20 | 41 | 46 | 46 | 46 | 199 |
… no change to existing funding or no fiscal implication · – a further extension will be considered later · 0* less than $0.5 million. Positive numbers cost the budget (spending or forgone revenue); negative numbers improve it.
What the budget says
“This measure proposes to exempt the supply of qualifying massage therapy services and zero-rate devices specially designed to treat cancer using alternating electric field therapy for GST/HST purposes.”
Budget 2026, p. 311 (PDF p. 329)
Also in this section
- Information sharing - pension administrators−$30MSavings or revenue
- Registered pension plans−$148MSavings or revenue
- Federal fuel excise tax licensing framework$20MTax measure
- Interest deductibility limits$555MTax measureHousingInvestmentEnergy & resources
- The Public Service Occupational Health Program$38MProgram spendingHealth
- Supporting employees affected by workplace injuries$137MProgram spending
- Supporting the accountability and modernisation of the Royal Canadian Mounted Police (RCMP)$18MProgram spending
- Strengthening the Courts Administration Service (CAS)$58MProgram spending