What are the personal boundaries for therapist in a counselling relationship?

Help the patient. The major concept is to keep the focus on the patient and avoid exploitation. Exploitation can include misuse of knowledge gained, abuse of power, sexual behavior. In exchange for the time of the therapy the therapist receives a fee as sole compensation. There should be no expectations of favoratism or gift or additional benefit.
Psychotherapy. It is important for a psychotherapist to establish a warm, friendly environment and at the same time maintaining objectivity as our role is to provide accurate, truthful insight and feedback.