Athletic or Fitness Club (Gym) Fees
Gym and fitness club memberships — not eligible as a medical expense under CRA rules
Are athletic or fitness club (gym) fees CRA eligible in Canada?
No. The CRA explicitly lists athletic or fitness club (gym) fees as not eligible medical expenses. They cannot be claimed under the Medical Expense Tax Credit (METC) and cannot be reimbursed through an HSA or PHSP.
What Does Not Qualify
- Routine gym or fitness club membership for general fitness or wellness
- Yoga studio or recreational sports club fees
- Personal training sessions for weight loss or general wellness
Frequently Asked Questions
Are gym fees CRA eligible?
No. The CRA explicitly states that athletic or fitness club fees are not eligible medical expenses, including memberships, class fees, and related recreational fitness costs.
Can I claim gym fees through my HSA?
No. Since gym fees are not METC eligible, they cannot be reimbursed through an HSA.
Source
Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Medical Expense Tax Credit".
This information is sourced from the Canada Revenue Agency's official Medical Expense Tax Credit (METC) reference guide (lines 33099 and 33199). This is not tax advice. For the most current rulings, consult the CRA directly or speak with a qualified tax professional.
Based on CRA data last updated 2026-01-20. Page last reviewed 2026-03-20.