Accounting and Tax Services for Psychologists Across Canada

Ask psychologists the number of clients they saw last month, and they will respond in seconds. But numbers don't always tell the entire story. Once you account for no-shows, insurer processing delays and hours spent on notes, intake calls and scheduling aren't counted; the numbers become less certain.

That's what you're not prepared for when you're running a practice. With clinical work, it is obvious: the client arrives at your workplace, and you know how they went. Finances aren't like that. But a hectic quarter can still result in a smaller deposit than anticipated, a payroll payment for a new employee whose numbers aren't as expected, or a tax instalment that requires cash flow the practice doesn't have.

None of that means that the practice is not struggling. Typically, it indicates that the books are not in line with the way the practice actually operates. Online Accountant works with psychologists throughout Canada to fill that gap, so the numbers tell you what's going on before tax season does.

Keeping Pace

Private Practice Has Evolved
Your Accounting Should Too

Psychology in Canada has definitely evolved past the individual office having a paper appointment book. Demand for mental health services has been steadily increasing, and virtual sessions have enabled building an out-of-waiting-room practice. There are psychologists starting out on their own who are now seeing associates, administrative support, or a second location.

That growth has the potential to alter accounting functions. The primary requirements for a solo practitioner are reasonably manageable tax reporting requirements and clean books. The multi-practitioner clinic has to be paying out correctly, see profitability of the providers and have a good handle on cash flow; not all privately paid sessions, extended health billing, and insurer options will come in the same way.

Connected Systems

Built Around the Systems
Your Practice Already Runs On

Most psychology practices operate using a mix of practice-management software, online booking, and a payment processor, and payroll becomes essential when more staff or associates join the practice. It's usually the best indicator of the practice's performance, but it seldom speaks for itself. It's synced into your financials without a manual re-entry step in between with Online Accountant's Xero and QuickBooks Online integration.

The Real Pressure Points

Where Psychology Practices
Actually Lose Money and Sleep

The Tax Bill That Shows Up After the Money Is Gone

The tax situations of incorporated psychologists and sole proprietors are different, and neither can be resolved with the benefit of hindsight during the filing season. A proactive planning strategy, instalments, deductible expenses and a planned process for owner compensation replace the year-end surprise of a number you saw coming.

GST/HST is indeed more complex than ever before for this profession. Numerous clinical psychological services are not covered as health care services, and a number of psychotherapy and counselling services are also exempt if they meet certain licensing requirements. But exemption isn't automatic; assessments and reports, for instance, are not included, and other work that is not clinical is not included (except in the case of certain services, and this depends on the type of services, not on a general rule).

Revenue on the Books isn't Cash in the Bank

There is a gap between what you earn and what you can spend, especially when you're between bill cycles and invoices have not yet been paid by your clients or the insurer processing them. But not all services, providers, or hours will be the ones that actually carry the practice with overhead; that's something that total revenue alone won't tell you, and that's even more true with every associate added to the practice.

Solo Practice to Clinic is a Different Kind of Complexity

Adding associates and administrative employees means you've got to deal with payroll compliance and, frequently, some employee/associate/contractor relationships that must be appropriately managed from the get-go, which is another area where practices need a stronger foundation.

Waiting for Year-End Costs: Your Options

There is little time to act after decisions were made in March regarding the year ending in December. Monthly visibility ensures that these choices are always in front of you and you have time to do something.

Financial KPIs

The Numbers Worth Watching
in a Psychology Practice

The numbers of sessions and billings are only part of the picture.
These are the numbers to monitor rather:

The income generated per psychologist or for a clinical hour.
Utilization rate (booked and billable hours vs capacity)
The loss of actual revenue due to cancellations and no-shows.
Spread Operating Expense ratio and Net Profit margin.
Outstanding client and insurer balances
Revenue through payroll and associate costs as a percentage of revenue
Monthly cash flow (in addition to monthly billings)
Working Together

What Working With Online Accountant Actually Looks Like

It takes accurate, timely bookkeeping as its foundation, which is a prerequisite for all the things downstream. The clean books allow for tax planning rather than getting caught up in reactive situations, thereby eliminating the element of surprise and making decisions with numbers rather than guesses.

In practical terms, it involves bookkeeping centred around how your practice is earning, incorporating status and tax planning, installing and processing payroll for associates and staff, and maintaining your flow of receivables, plus continuing profitability analysis, and not just documenting, but helping you plan the next hire or tax year with confidence.

One Connected System

Where Your Practice Data and
Your Books Actually Connect

Your practice management exports, payment information and payroll records will all be in one live set of books, rather than separate systems that are only reconciled in April, so you will be far less likely to make mistakes, can check your numbers anytime, and will not have to dig through a shoebox of receipts in April.

Who This Is For

Is Online Accountant the Right
Choice for Your Practice?

A strong fit for psychologists who:

Run a practice alone or as an owner of a single practice (incorporated or not)

Are expanding from the one-practitioner model to a multi-practitioner clinic

Make use of administrative personnel or work cooperatively with associates.

Desire proactive tax planning, not an at-the-last-minute filing discussion.

Need real knowledge about which parts of practice are profitable.

Turn Your Practice's Numbers
Into a Business Advantage

Better bookkeeping, smarter tax planning, and a clear insight into cash flow aren't back-office details only. These are the reasons that you make confident decisions and not reactive ones.

Connect with Online Accountant to discuss where your practice stands today and what a proactive accounting relationship would change.

Contact Online Accountant
FAQs

Frequently Asked Questions

Do psychologists need accounting that's specific to their profession?
If there's a matter where GST/HST is being treated as a single tax, or when insurers are billing for GST, or when associates are being paid, a bookkeeper alone isn't the right person.
Do psychologists need to charge GST/HST?
Depending on the service and scope of practice, many clinical psychological services are health care services, and thus exempt from GST/HST. Other work, such as some assessments and consulting, may be considered differently – review against your service mix.
Should a psychologist incorporate their practice?
This is based on the person's financial situation, plan for growth, and individual situation. Some practices will benefit from the tax advantages of incorporation, while it is not a necessary course of action for every psychologist.
How can a psychologist avoid unexpected tax bills?
Common deductible items are clinic space, professional liability insurance, continuing education, practice-management software, and some home-office costs based on the relationship between the item and the generation of practice income.
Back to Industries