HST, MIG & Auto Insurance
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The remittance of HST on top of the usual fees applied for the services of massage therapy continues to be of concern to the membership. The membership has been diligent in directing the various insurance adjusters to the FSCO's own Professional Services Guideline that clearly states under the section on HST that where..."the HST is considered by the CRA to be applicable to any of the services or fees listed in this Guideline, then the HST is payable by an insurer in addition to the fees as set out in this guideline."
As well, we have correspondence to further back-up the claims for reimbursement from the Superintendent which we would like to offer the membership as further clarification should the individual insurance adjusters find it necessary:
Download the HST FSCO Bulletin (PDF)
Download the HST FSCO Letter (PDF)
According to FSCO, and supported by the RMTAO, the insurer must pay HST in addition to the amounts that are payable under the Statutory Accident Benefits Schedule (SABS) and the Minor Injury Guideline (MIG). This means that the HST portion of the cost of massage therapy is not counted towards the MIG caps and must be paid in addition to these caps.
For example, if a patient and their therapist have developed a treatment plan that uses the entirety of the MIG Block 1 for massage therapy, $775, and the massage therapist charged the maximum hourly rate for their service, $65.17 ($57.67 + HST) then only the rate of $57.67 would be used when calculating the amount of Block 1 being used. This would allow the patient access to 13 massage therapy treatments and the insurer would be required to pay the HST in addition to the block fee.
Payment for HST in addition to service rates is required in the Professional Services Guideline – No.03/12: “If the HST is considered by the CRA to be applicable to any of the services or fees as set out in this Guideline, then the HST is payable by an insurer in addition to the fess as set out in this Guideline”.
Please make sure that you patients receive the benefits required by law and that HST is paid in addition for those fees where HST is required.