Acupuncture

Is acupuncture CRA eligible in Canada?

Yes. Acupuncture is an eligible medical expense under the CRA's Medical Expense Tax Credit (METC) when performed by a licensed acupuncturist who is recognized as an authorized medical practitioner in the province where the service is provided. No prescription is required. Because it is METC eligible, acupuncture can also be reimbursed through an HSA or PHSP.

What Qualifies

• Acupuncture sessions for pain management, rehabilitation, or treatment of a medical condition
• Services provided by a licensed acupuncturist registered in Alberta, British Columbia, Newfoundland and Labrador, Nova Scotia, Ontario, Quebec, and Saskatchewan
• Acupuncture performed in Alberta, British Columbia, Newfoundland and Labrador, Nova Scotia, Ontario, Quebec, or Saskatchewan

What Does Not Qualify

• Acupuncture performed by an unlicensed or unregistered practitioner
• Acupuncture services provided in a province where acupuncturists are not recognized as authorized medical practitioners (currently Manitoba, New Brunswick, Northwest Territories, Nunavut, Prince Edward Island, and Yukon)

Good to Know

• Province matters: Eligibility depends on whether acupuncturists are recognized as authorized medical practitioners in the province where the service is rendered.
• No prescription required: You do not need a physician's referral or prescription to claim acupuncture services.
• Documents to keep: Receipt from the acupuncturist showing their name, registration number, date of service, and amount paid.

Frequently Asked Questions

Is acupuncture CRA eligible?

Yes, when performed by a licensed acupuncturist who is recognized as an authorized medical practitioner in the province where the service was provided. The CRA recognizes acupuncturists as authorized practitioners in several provinces.

Can I claim acupuncture through my HSA?

Yes. If the service is METC eligible — meaning it was provided by a licensed acupuncturist in a recognized province — it can be reimbursed through your HSA, subject to your available balance.

Which provinces recognize acupuncturists?

Acupuncturists are recognized as authorized medical practitioners in Alberta, British Columbia, Newfoundland and Labrador, Nova Scotia, Ontario, Quebec, and Saskatchewan. They are not currently recognized in Manitoba, New Brunswick, Northwest Territories, Nunavut, Prince Edward Island, or Yukon.

Source

Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Fees paid to health professionals".