Be very careful where you take tax advice from!

The Income Tax Act and the Excise Tax Act which provides for GST/HST are not the same and you can't assume that because it says something is true for tax purposes, that the same holds true for GST/HST purposes.
Case in point: Acupuncturists
When you look at the list of who CRA will accept as a qualified medical practitioner, under the Income Tax Act, you will see acupuncturists listed in three provinces currently, because in those three provinces they have an association that licences them, and under the Income Tax Act that's what is required for a qualified medical practitioner:
www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns300-350/330/ampp-eng.html

When you look at who is exempt for GST/HST purposes, from charging the tax on taxable supplies, however, the list is much shorter. Only those who are members of the College of Physicians and Surgeons or on a specific list of 11 (only 11) listed other practitioners are exempted from charging tax.

You'll find that list of who is exempt, and only those 11 practitioners listed under A through K in Section 7 of Part II of Schedule 5 of the Excise Tax Act are exempt. Acupuncturists are not on the list.

How could they get on the list? Finance has a policy. The policy is essentially that they would have to be licensed in most of the provinces in Canada before Finance would entertain a request from their collective organizations to add them to this list of exempt practitioners.

To read the Excise Tax Act to get to where the exempt listing is and to understand it in context, content and purpose, start with the general theme that everything that is in the commercial activity realm is taxable supply in Canada. S. 165 says recipients of supplies have to pay tax and S. 221 says suppliers are required to collect tax.
Exempt supplies are defined in S. 123(1) and that applies to the entire ETA.
The definition in that section says anything included in Schedule 5.
Schedule 5 lists exempt supplies and has parts. Part II lists exempt health care services.
There is a definition in S. 1 of Part II that applies only to Part II and it says that a medical practitioner is someone who is entitled to practice the profession of medicine or dentistry and is licensed as a member of the provincial college.
It also defines practitioners (non medical practitioners that is) and provides a list of 11 specific practitioners, and acupuncturists aren't on that list.
S. 5 of Part II of Schedule 5 discusses which supplies of which specific services are included as exempt and again, acupuncture isn't on that list, because that list is exactly the same list as the one above in the definition of practitioner (non medical).

Here is the Excise Tax Act: read it for yourself and again, be very careful where you get your advice from as Income Tax is not Excise Tax.
http://laws-lois.justice.gc.ca/eng/acts/E-15/page-1.html
and here's where you'll find Schedule 5 Part II
http://laws-lois.justice.gc.ca/eng/acts/E-15/page-323.html#docCont