GST/QST Rules for Personal Trainers, Fitness Coaches, and Wellness Instructors in Quebec: Tax on Sessions, Packages, and Online Programs

Introduction

Personal trainers, fitness coaches, group instructors, yoga teachers, Pilates coaches, and wellness practitioners in Quebec face specific GST/QST rules that many do not fully understand.
Because the fitness industry includes in-person sessions, online coaching, class packages, memberships, and hybrid programs, GST/QST treatment varies depending on the service provided.
Revenu Québec audits fitness professionals frequently due to unregistered trainers, cash payments, online sales tax errors, and missing invoices.
This guide explains how GST/QST applies to fitness services, packages, memberships, and digital coaching — and how to stay compliant.

Legal and Regulatory Framework

Under the Excise Tax Act (GST) and Quebec Taxation Act (QSTA):

• Most fitness, wellness, and coaching services are fully taxable at 5% GST and 9.975% QST.

• Taxable services include:

  • Personal training

  • Small-group training

  • Yoga, Pilates, Zumba, martial arts

  • Sports coaching

  • Online or hybrid training programs

  • Nutrition coaching (unless a regulated healthcare exception applies)

• Class packages, punch cards, and memberships are taxable.

• Registration becomes mandatory once revenues exceed $30,000 in any 12-month period.

• ITCs/ITRs may be claimed only for business expenses tied to taxable activities.

Authorities enforce:

• ETA s.165/QSTA s.16 (taxable supplies)

• ETA s.221/QSTA s.22 (collection and remittance duty)

• ETA s.169(4)/QSTA s.39 (documentation requirements)

• ETA s.286/QSTA s.24 (record-keeping)

Key Court Decisions

Courts have ruled that:

• Fitness training services are not healthcare services and do not qualify for tax exemption.

• Online courses or digital coaching programs remain taxable if supplied to Canadian residents.

• Cash-based trainers remain liable for GST/QST even without formal invoices.

• If a trainer charges for a bundle (e.g., nutrition plan + workout plan), the entire supply may be taxable unless components are clearly separated.

• Invoices without GST/QST numbers invalidate ITCs/ITRs for clients.

These decisions confirm that fitness and coaching services are overwhelmingly taxable.

Why CRA and Revenu Québec Target These Issues

The fitness and wellness industry is a high-risk sector because:

• Many trainers exceed $30,000 revenue without registering.

• Cash payments and mobile trainers create reporting risks.

• Online coaching platforms are often not configured to charge tax.

• Class packages and prepaid memberships lead to tax timing issues.

• Some trainers incorrectly treat nutrition advice as exempt healthcare.

• Digital programs sold across provinces require correct place-of-supply rules.

Industries targeted: personal trainers, yoga instructors, fitness coaches, martial arts studios, gyms, bootcamps, online fitness creators, and hybrid wellness coaches.

Mackisen Strategy

We help trainers and studios stay fully GST/QST compliant while maximizing deductions.

1. Revenue & Registration Assessment

We determine:

• Whether GST/QST registration is required

• Whether voluntary registration is beneficial

• Taxability of each service offered

2. Invoicing & Payment System Compliance

We implement:

• GST/QST-compliant invoices

• Tax settings for Stripe, Square, Shopify, MindBody, Trainerize, Kajabi, and other platforms

• Correct tax treatment for packages, memberships, and punch cards

3. ITC/ITR Optimization

We review expenses such as:

• Equipment

• Studio rent

• Software subscriptions

• Travel and mileage

• Marketing and websites

• Professional education

4. Online Coaching Tax Rules

We ensure correct place-of-supply tax treatment for:

• Digital programs

• Subscription models

• Zoom/virtual classes

• Hybrid packages

5. Audit Defence

We prepare:

• Income logs

• Platform reports

• Expense documentation

• Legal arguments referencing ETA/QSTA

• Full representation before Revenu Québec

Real Client Experience

A Quebec personal trainer earned over $45,000 through private sessions and online programs but believed fitness services were tax-exempt.
Revenu Québec assessed more than $6,800 in unpaid GST/QST.
Mackisen corrected the trainer’s filings, implemented proper platform tax settings, and reduced penalties by demonstrating good-faith misunderstanding.
This case shows how quickly fitness professionals can fall out of compliance.

Common Questions

1. Are personal training sessions taxable?
Yes — they are fully taxable.

2. Are yoga or Pilates classes taxable?
Yes — unless supplied by a regulated healthcare professional (rare).

3. Do online coaching programs require GST/QST?
Yes, for Canadian customers.

4. Can class packages be prorated?
No — GST/QST applies to the package price.

5. Can trainers claim ITCs/ITRs on equipment?
Yes — with proper invoices.

Why Mackisen

With more than 35 years of combined CPA experience, Mackisen CPA Montreal helps fitness professionals stay compliant while recovering the taxes they’re entitled to. Whether you're running private sessions, online programs, or a fitness studio, our expert team ensures precision, transparency, and protection from audit risk.

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GST/QST rules for personal trainers and fitness coaches in Quebec — learn how tax applies to sessions, packages, memberships, and online programs, and how to avoid costly audit issues.