Tax Guide for Dietitians and Nutritionists: Income Reporting, GST/QST Rules, and Deductible Expenses — CPA Firm Near You, Montreal

Introduction

Dietitians and nutritionists in Quebec work across clinical, private, corporate, and wellness settings. This creates a mix of exempt therapeutic services, taxable consulting programs, and revenue from product sales. Without a proper tax structure, practitioners risk misreporting income, missing deductions, or making GST/QST errors. This guide explains how dietitians and nutritionists must report their income, how sales tax applies, which expenses are deductible, and how a CPA firm near you in Montreal can help ensure full compliance and maximize tax savings.

Legal and Regulatory Framework

Under the Income Tax Act and the Taxation Act of Quebec, income from nutrition services must be reported as business or professional income. Services provided by registered dietitians are generally GST/QST exempt because they fall under recognized healthcare services. Nutritionists, depending on their designation and service type, may provide services that are taxable. Corporate wellness programs, weight-loss coaching, digital meal plans, workshops, and product sales are typically taxable. GST/QST registration becomes mandatory once taxable revenues exceed the small-supplier threshold. Deductible expenses may include office rent, software, clinical equipment, supplements for resale, groceries used for demonstrations, advertising, training, insurance, and professional dues. Documentation must be kept for all business-related expenses.

Key Court Decisions

Courts have ruled that practitioners must clearly distinguish between exempt therapeutic advice and taxable coaching or program-based services. Judges have denied deductions when practitioners failed to maintain proper records or mixed personal purchases with business expenses. Tribunal decisions also confirm that product sales—even when offered as part of a wellness package—are taxable and must be tracked separately. Courts emphasize accurate invoicing and clear descriptions of services to determine tax status.

Why CRA and Revenu Québec Target Dietitians and Nutritionists

Revenue streams often include exempt and taxable services, making GST/QST reporting complex. Auditors examine whether practitioners registered for sales tax at the correct time, whether taxable services were properly billed, and whether product sales were taxed and remitted. Online meal plans, digital courses, and corporate wellness contracts trigger additional scrutiny because they often involve taxable components. Missing receipts, informal booking platforms, and cash transactions increase audit risk.

Mackisen Strategy

At Mackisen CPA Montreal, we help dietitians and nutritionists build complete tax and accounting systems tailored to their practice. We separate taxable and exempt services, determine GST/QST obligations, and set up compliant invoicing models. We optimize deductions for software, groceries used in demonstrations, supplements for resale, equipment, advertising, training, and corporate travel. Our team also manages bookkeeping, year-end filings, and inventory tracking for product sales. If an audit occurs, we defend classifications, reconstruct records, and negotiate with CRA and Revenu Québec to minimize reassessments.

Real Client Experience

A Montreal nutritionist sold wellness programs, supplements, and personalized meal plans but treated all services as exempt. Revenu Québec initiated a QST review. We separated program components, recalculated taxable portions, corrected filings, and implemented a compliant invoicing system. Another dietitian operating virtually needed help tracking digital program revenue; we built a revenue-categorization model that simplified GST/QST compliance and improved financial reporting.

Common Questions

Are dietitian services taxable?

Registered dietitians typically provide exempt services, but program-based or corporate wellness services may be taxable.

Are nutritionist services taxable?

Often yes, unless the practitioner meets specific exemptions under healthcare rules.

What expenses can dietitians and nutritionists deduct?

Software, rent, groceries used for demonstrations, advertising, equipment, supplements for resale, training, and insurance may all be deductible.

Do I need to charge GST/QST for digital meal plans or wellness programs?

Yes, if they are taxable services and exceed the small-supplier threshold.

Why Mackisen

With more than 35 years of combined CPA experience, Mackisen CPA Montreal helps businesses stay compliant while recovering the taxes they’re entitled to. Whether you’re filing your first GST/QST return or optimizing multi-year refunds, our expert team ensures precision, transparency, and protection from audit risk.