About UsPricingReviewsContact UsClient Portal loginBook a Free 30-Min Call
About UsPricingReviewsContact UsClient Portal loginBook a Free 30-Min Call
Services
Get caught up
Catch-Up BookkeepingFrom $1,800Books & payroll
BookkeepingFrom $350/monthPayrollGet a quoteSR&ED ClaimsEnd-to-end SR&ED claims, quoted after consultationSR&ED for Software CompaniesQuoted after consultationSR&ED-Ready BookkeepingBooks + T2 for SR&ED claimsTax filing
Corporate Tax (T2)From $800 · nil T2 from $249GST/HST Filing$150 per returnPersonal Tax (T1)From $110 · students from $49Sole Proprietor Tax (T1 + T2125)From $300Start & grow
IncorporationFrom $499 + gov feesVirtual CFOFrom $2,500/monthAI Consulting & AutomationFor small businessesIndustries
Construction & tradesConsultantsTech startupsReal estateHealthcareSee all industries →More
PricingService areasAll services →Accounting and Tax for Ontario Chiropractors and Chiropractic Clinics
HST-exempt treatments, taxable massage and retail, professional corporations and associate arrangements handled by a CPA-led accounting firm that understands multidisciplinary clinics.
24/7 receptionist, a real person answers.
- Every return is reviewed by a CPA
- No surprise bills
- Reply within one business day
- 24/7 receptionist: a real person answers
- QuickBooks Online, Xero and Dext
- Rated 5.0 stars from 31 Google reviews (read our reviews)
T-Ledgers is a CPA-led accounting firm working with Ontario chiropractors, from associates starting out in someone else’s clinic to owners running multidisciplinary practices. Wajahat Ajmal, CPA, FCCA, has been practising since 2020. We handle bookkeeping, HST, payroll and corporate and personal tax, and every return is reviewed by a CPA.
Chiropractic care is generally HST-exempt, but many clinics also offer massage therapy, sell pillows, supplements or orthotics, and rent rooms to other practitioners. That mix decides whether you need to register for HST and how much HST on your costs you can recover.
Chiropractic tax and bookkeeping issues we handle
Chiropractic care is HST-exempt
Chiropractic services supplied by a licensed chiropractor are generally exempt from GST/HST. You don’t charge HST on adjustments and assessments, and you generally can’t claim input tax credits on costs that relate to them. Reports and assessments done mainly for an insurer, employer or legal file, rather than for the patient’s care, are generally taxable.
Law and source: Excise Tax Act Schedule V, Part II ss.1.2 and 7 (qualifying health care supplies; chiropractic services); CRA GST/HST Policy P-256, Qualifying health care supplies.
Massage, products and room rentals can be taxable
Massage therapy isn’t on the list of exempt health services, so it’s generally taxable even when a registered massage therapist provides it, and products like pillows and supplements are generally taxable too. Some custom orthotics may be zero-rated. Room or chair rent charged to other practitioners is generally taxable as well. Once taxable sales pass the small supplier threshold, the clinic must register and charge HST. We split exempt and taxable income so your HST is right and your input tax credits are apportioned.
Law and source: CRA GST/HST Policy P-256, Qualifying health care supplies; Excise Tax Act s.148 (small supplier); Excise Tax Act s.169(1) (input tax credits).
Professional corporations
Ontario chiropractors can practise through a health professional corporation. Unlike physicians and dentists, chiropractors generally can’t have family members as shareholders, so income-splitting options are narrower. We model whether incorporating saves tax at your income level and handle the T2.
Law: Business Corporations Act (Ontario) s.3.2(2) (all shares held by members of the profession); O. Reg. 665/05, Health Profession Corporations (family shareholders allowed for physician and dentist corporations only); Chiropractic Act, 1991 (Ontario); Income Tax Act s.125(1) and 125(7) (small business deduction; “personal services business”).
Associates: contractor or employee?
Many clinics pay associates a percentage split. Whether an associate is an employee or self-employed depends on the real working relationship, not the contract title. We help you document it and handle the payroll or slips that follow.
Law and source: CRA, Employee or self-employed? (RC4110); Income Tax Act s.153(1) (source deductions); CRA, Payments of fees for services (T4A box 048).
Direct billing and receivables
Insurer direct billing, motor vehicle accident claims and patient balances arrive at different times. We reconcile billings to deposits so unpaid claims show up early.
Equipment and clinic fit-out
Tables, imaging equipment and leasehold improvements go on your capital cost allowance schedule. Because chiropractic care is exempt, the HST on those purchases is usually part of their cost.
Key rules at a glance
← Swipe to compare →
| Rule | What it means for you | Law and source |
|---|---|---|
| Chiropractic services | Generally exempt from HST | Excise Tax Act Schedule V, Part II s.7 (exempt health care services, including chiropractic) |
| Massage and retail | Generally taxable, so HST registration may be needed | CRA GST/HST Policy P-256, Qualifying health care supplies |
| Small supplier | Register once taxable sales pass the threshold | Excise Tax Act s.148 (small supplier) |
| Professional corporation | Shares held by chiropractors only | Business Corporations Act (Ontario) s.3.2(2) (all shares held by members of the profession) |
| Associates | Employee or self-employed depends on the real relationship | CRA, Employee or self-employed? (RC4110) |
Who we work with
- Associate chiropractors
- Clinic owners
- Multidisciplinary clinics with massage and physiotherapy
- Chiropractors with a professional corporation
- New grads opening a first clinic
- Mobile and sports chiropractors
T-Ledgers services for chiropractors and clinics
- Monthly bookkeeping. From $500/month (Scale), with books closed by the 10th; quarterly bookkeeping from $350/month (Growth). Your fixed fee is confirmed after a free call. On monthly plans your books are done by the 10th, and if we're late on our side, that month's fee is waived (see bookkeeping).
- Catch-up bookkeeping, from $1,800 per year. We rebuild past years and file what's overdue (see catch-up bookkeeping).
- Bookkeeping Review, $195/month or $295/quarter. For owners who keep their own books (see bookkeeping).
- GST/HST returns, $150 per return. Filed on your CRA schedule (see GST/HST services).
- Payroll. Quoted after a free call (see payroll services).
- Corporate (T2) and personal (T1) tax. Personal tax returns from $110 + HST/GST, with your final price confirmed after a free call. Corporate (T2) returns are quoted after a free call (see corporate tax and personal tax).
- Virtual CFO, from $2,500/month. Cash flow, margins and growth decisions (see Virtual CFO).
Prices are + HST/GST. Anything without a listed price is quoted after a free call, and you get the price in writing before any work starts.
How we work with chiropractors and clinics
- Free call. We ask about your services, associates, billing and how your records are kept.
- Written price. Scope and price in writing before any work starts.
- Setup. Exempt and taxable income split, HST registration check, billing and deposit reconciliation.
- Monthly rhythm. Books done by the 10th on monthly plans, payroll or associate payouts, HST filed on time.
- Year-end. CCA, T4s or T4As, T2 and your T1, all reviewed by a CPA.
Why chiropractors and clinics choose T-Ledgers
- We understand clinic HST. Exempt care, taxable massage and retail, and the ITC split between them are part of our normal conversation.
- CPA-led, start to finish. T-Ledgers was founded by Wajahat Ajmal, CPA, FCCA, practising since 2020. Every return is reviewed by a CPA before it's filed.
- Proven track record. 202 clients served and $60 million in client revenue managed.
- No surprise bills. You get the scope and the price in writing before we start. If the work changes, we agree the new price with you first.
- Price matching, agreed up front. Have a comparable written quote? Bring it to us before you sign your proposal. We can only match a price when it's agreed before the proposal is signed.
- Fast, human answers. We reply within one business day, and our 24/7 receptionist means a real person answers when you call 866-254-5368.
- In person or online. Meet us in person, by appointment only, at our Etobicoke office (102-89 Skyway Ave, Etobicoke, ON M9W 6R4) or our Mississauga office (100 Matheson Blvd E #204, Mississauga, ON L4Z 3P8), or work with us entirely online.
- Your software, set up properly. We work in QuickBooks Online and Xero, and use Dext so receipts go in with a photo.
Meet your CPA
Wajahat Ajmal, CPA, FCCA, Founder, T-Ledgers Accounting. Verify my CPA Ontario membership.
I started my career as an audit associate at KPMG. Since then I’ve worked as an independent contractor for a tax filing company, preparing returns and handling client questions. I hold a BSc in Applied Accounting from Oxford Brookes University and an MSc in Professional Accountancy from University College London. I’m a Chartered Professional Accountant in Ontario and a Fellow of the ACCA. I started taking on my own clients in 2020 and founded T-Ledgers in 2023.
Every return the firm files is reviewed by a CPA. You can read more about the firm on our About page.
What our clients say
Read more on our client reviews page.
DIY vs a generalist firm vs T-Ledgers
← Swipe to compare →
| DIY | Generalist firm | T-Ledgers BEST VALUE | |
|---|---|---|---|
| HST registration | Missed when retail or massage grows | Checked at year-end | ✓Taxable sales tracked monthly against the threshold |
| Input tax credits | Claimed in full by mistake | Often not apportioned | ✓Apportioned between exempt and taxable income |
| Associate pay | Contract title only | Varies | ✓Relationship documented, slips filed |
| Who checks the return before it's filed | You do | Depends on the firm and who's assigned | ✓Every return is reviewed by a CPA |
| How you're billed | Software fees plus your own time | Often hourly; the final bill can vary | ✓Scope and price in writing up front. No surprise bills |
| Getting an answer | Search online or wait on CRA phone lines | Varies by firm | ✓Reply within one business day; 24/7 receptionist, a real person answers |
| Software | Whatever you set up yourself | May ask you to switch to their system | ✓QuickBooks Online, Xero and Dext |
| Meeting face to face | Not applicable | Varies | ✓In person by appointment in Etobicoke or Mississauga, or fully online |
| Price matching | Not applicable | Rare | ✓Available if agreed before you sign your proposal |
Frequently asked questions: Chiropractic
Not on chiropractic treatment, which is generally exempt. Massage, products and room rentals can be taxable.
Only if your taxable sales, such as retail or taxable massage, pass the small supplier threshold. We track it monthly.
Only the part that relates to taxable sales. We apportion it for you.
It can make sense once you earn more than you need to live on. We model it on your numbers first.
Generally no. In Ontario, family shareholders are allowed for physicians and dentists, not chiropractors.
Law: Business Corporations Act (Ontario) s.3.2(2) (all shares held by members of the profession); O. Reg. 665/05, Health Profession Corporations (family shareholders allowed for physician and dentist corporations only); Income Tax Act s.125(1) and 125(7) (small business deduction; “personal services business”).
It depends on how the relationship actually works. We help you document it and file the right slips.
Yes. We match insurer and patient payments to billings each month.
Law and source: CRA, Employee or self-employed? (RC4110).
GST/HST returns are $150 per return, catch-up bookkeeping starts from $1,800 per year, the Bookkeeping Review is $195/month or $295/quarter (from $450 per review for complex books). Monthly bookkeeping is from $500/month (Scale) and quarterly bookkeeping from $350/month (Growth). Personal tax returns from $110 + HST/GST, with your final price confirmed after a free call. Payroll and corporate tax returns are quoted after a free call. Prices are + HST/GST. You get the price in writing before any work starts.
On monthly plans your books are done by the 10th, and if we’re late on our side, that month’s fee is waived.
Yes, if you have a comparable written quote and bring it to us before you sign your proposal. We can only match a price when it’s agreed before the proposal is signed.
Yes. Snap receipts with Dext, share documents through our client portal and talk by phone or video. You can also meet us in Etobicoke or Mississauga by appointment.
Book a free call through our contact page or call 866-254-5368. We’ll ask a few questions about your business and send you a written price before any work starts.
Running a chiropractic practice in Ontario?
Talk to a CPA who understands exempt care and clinic HST. Book a free call. We reply within one business day, and a real person answers 24/7 at 866-254-5368.
Reviewed by Wajahat Ajmal, CPA, FCCA. Updated October 18, 2026.
Related services: Bookkeeping · Catch-up bookkeeping · Corporate taxes · Personal tax · Payroll · Virtual CFO · Contact us
Related industries: Healthcare professionals · Doctors and dentists · All industries