For registered social workers in private practice
GST exemption
Clinical social work services are not subject to GST when they are rendered within a professional-client relationship between the social worker and the individual receiving the service.
The exemption does not cover services provided by a social worker to another professional in relation to a client of the other professional, unless the services are rendered to the client in the course of a professional-client relationship with the service provider.
Clinical services provided by registered social workers can be claimed as a medical expense on income tax. BCASW suggests using the term “clinical social work services” on receipts.
History of GST exemption
In October 2003, the federal government tabled legislative amendments to include a GST exemption for health-related services provided by social workers. This measure was developed in consultation with social work representatives and ensures that social workers in private practice are not required to charge GST or HST in respect of health-related services rendered to individuals.
Promoting social workers as mental health providers
BCASW provides resources that members can use to promote the inclusion of social workers as providers of service on employee benefit plans.
CASW Private Practice Portal
As a BCASW member, you have access to CASW private practice resources. The portal includes information to help social workers begin, grow, diversify, and close a private practice.
- How to get started and minimizing risk
- Defining your services
- Promoting your services
- Delivering services
- Generating additional income
- Health and wellness
- Professional development
- Closing your practice
Business resources
Women’s Enterprise Centre offers resources for businesswomen and entrepreneurs in BC, including information, training courses, and startup loans.