Acupuncture

Is acupuncture CRA eligible in Canada?

Yes. Acupuncture treatments are CRA-eligible medical expenses when provided by an authorized medical practitioner in your province or territory. No prescription is required. Because acupuncture is a CRA-eligible medical expense, it can be reimbursed through your HSA.

What Qualifies

• Acupuncture treatments provided by, and paid to, a person authorized to practice as a medical practitioner under the laws of the jurisdiction where the service is rendered
• Acupuncture for pain management, rehabilitation, or treatment of a medical condition

What Does Not Qualify

• Acupuncture performed by a practitioner who is not authorized to practice as a medical practitioner under the laws of the jurisdiction where the service is provided
• Acupuncture performed by an unlicensed or unregistered practitioner

Good to Know

• Eligibility follows the practitioner's authorization: The CRA's position is that an individual is authorized to act as a medical practitioner if there is specific legislation that enables, permits, or empowers that individual to perform medical services in their jurisdiction. Whether a particular acupuncturist qualifies depends on the laws of the province or territory where the service is rendered.
• 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. Acupuncture treatments qualify under paragraph 118.2(2)(a) of the Income Tax Act when provided by, and paid to, an authorized medical practitioner.

Can I claim acupuncture through my HSA?

Yes. If the acupuncturist is an authorized medical practitioner in the jurisdiction where the service was provided, the cost is METC eligible and reimbursable through your HSA.

Is acupuncture only eligible in certain provinces?

Yes. Acupuncture is only eligible in Alberta, British Columbia, Newfoundland and Labrador, Ontario, and Quebec. Currently that includes AB, BC, NL, ON, and QC.

Source

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