Clinics, therapists and allied health practices.
Bookkeeping, payroll and tax for physiotherapy, chiropractic, counselling and allied health practices, run by a chartered accountant who knows how these clinics bill and pay.
Exempt, taxable, or some of both.
Health care practices sit awkwardly in the GST/HST rules. Some services are exempt, some are not, and a clinic that sells products or offers wellness services alongside treatment often has both.
Getting the split right, and keeping the payroll and practitioner arrangements clean, is most of what these practices need from an accountant.
What these businesses actually need.
GST/HST on health services
The exempt and taxable split reviewed properly, with returns filed and input tax credits claimed only where allowed.
Clinic books
Billings, insurer payments and practitioner splits reconciled monthly in cloud accounting.
Staff and practitioners
Payroll run and remitted, with the employee versus contractor question settled for associate practitioners.
Corporate return
T2 filed with remuneration and any professional corporation rules already accounted for.
The issues that come up most.
Exempt versus taxable supplies
Most treatment by a licensed practitioner is exempt, but products, wellness services and some assessments are not. The mix determines what you can claim back.
Associate practitioners
Whether an associate is an employee, a contractor or renting space changes payroll, GST/HST and the paperwork you need to hold.
Insurer and direct billing
Money arriving from insurers on a delay makes cash and revenue diverge, which shows up as a surprise at year end unless the books track both.
Three steps, no surprises.
Map the supplies
We review what your clinic actually sells and where the exempt line falls.
Get the books and payroll running
Monthly bookkeeping and compliant payroll, with practitioner arrangements documented.
File and plan
Returns filed and the following year planned, including any restructuring worth doing.
The ones we get asked most.
Are my services GST/HST exempt?
Treatment provided by a licensed health practitioner is generally exempt, but the rules are specific to the profession and the service. Products and some wellness or assessment services are usually taxable.
If I am exempt, can I claim input tax credits?
Generally no on the exempt portion. That is why the split matters, and why a clinic with mixed supplies needs its allocation documented.
Is my associate an employee or a contractor?
It depends on control, who sets the schedule and fees, and who carries the risk. Contracts help but the CRA looks at the actual working relationship.
Should my practice be incorporated?
It depends on your profession’s rules, your income level and how much you leave in the business. It is worth modelling rather than assuming.
Can you handle payroll for a small clinic?
Yes, including remittances, T4s and records of employment.
Licensed, certified, and accountable for it.
The bodies that license this practice, and the certifications behind the day-to-day work.
CPA Ontario
The provincial body that regulates Chartered Professional Accountants in Ontario.
EFILE certified
Certified by the Canada Revenue Agency to file returns electronically on behalf of clients.
Intuit ProAdvisor
Intuit certification covering QuickBooks Online setup, reconciliation and reporting.
QuickBooks Payroll
Intuit certification for running payroll, deductions and remittances inside QuickBooks.
In their words.
Aaron has done my personal taxes for six years and he’s the best. My files are sometimes complicated and I was not always the most organized client, yet he handles all of it without ever making me feel bad about the mess. He’s fast, he explains everything in plain English, and he always finds credits I would have missed.Shmuel Neft
Working with Aaron and his team, especially Anna, has been fantastic for both our camp operations and Prime Coat Painters. From complex contractor billings to seasonal accounts and corporate taxes, they handle everything with real attention to detail. If you need a reliable, top-tier accounting team for your business, I can’t recommend Aaron Herman CPA highly enough!Tzadi Zlotnick, Prime Coat Painters Inc.
I use him for personal and business accounting. He is absolutely phenomenal with his work and expertise. Thorough, reliable, dependable, and punctual with due dates. I’ve worked with many accountants previously and Aaron surpassed them all in everything on my list.Elior Zipori, Zipori Landscapes & Design
We have been using Aaron Herman CPA for about four years now and we are very happy with their services. Anna is especially great to work with. She is on the ball, always up to date, and gets back to you right away with any questions or concerns.Reuven Durbach
Very happy with Aaron’s service. He is very knowledgeable and professional. Very patient with all my questions, ready to answer and be with the client within a short period of time. All the accounting service is done in a timely manner.Artem Artemov, Rimland
Aaron is excellent! He responds quickly, explains everything clearly, and makes the whole tax process easy and stress-free. He is very knowledgeable and always helps find the best way to get everything done properly.Mai Edry
Aaron is an amazing accountant! He is very supportive and great at explaining the ins and outs of what was needed when expanding my business. I highly recommend Aaron and his team!Leah Lomiansky, Speech Volumes Therapy
He is knowledgeable, thorough and effective. He is very responsive and takes great care of his clients. I highly recommend him and his services!Rachel Danzinger, Learning Pods
Absolutely love Aaron and Anna. They are fantastic to work with, go above and beyond, and their communication and dedication is unsurpassed.Fat Cat Cookie Co.
Two people. Trusted with your year.
Aaron Herman
CPA, CA · Founder and Managing Partner
Aaron planned and prepared tax in public practice, then led financial reporting inside large Canadian companies. He is the person who answers when you call.
My number one priority is a happy client.
Anna Herman
Director of Finance and Operations
Anna runs the machinery behind the work: cloud accounting, CRA compliance, payroll and client onboarding. If your year-end is uneventful, that is Anna.
Order creates opportunity.
Tell us where your year stands.
Send the form and Aaron will come back to you directly. If it is easier, call. Someone here answers.