Behaviour Analysis

Is behaviour analysis CRA eligible in Canada?

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

What Qualifies

• Applied behaviour analysis (ABA) therapy sessions provided by a registered behaviour analyst in Ontario
• Behavioural assessments, intervention planning, and behaviour modification programs for developmental conditions such as autism spectrum disorder
• Services provided by a behaviour analyst registered with the College of Registered Psychotherapists of Ontario or the applicable governing body in Ontario

What Does Not Qualify

• Behaviour analysis performed by an unlicensed or unregistered practitioner
• Behaviour analysis services provided in a province other than Ontario, where behaviour analysts are not recognized as authorized medical practitioners
• Life coaching or non-clinical behavioural programs that do not constitute medical services

Good to Know

• Documents to keep: Receipt from the behaviour analyst showing their name, registration number, date of service, and amount paid.

Frequently Asked Questions

Is behaviour analysis CRA eligible?

Yes, when performed by a licensed behaviour analyst recognized as an authorized medical practitioner in the province where the service was provided — currently Ontario only.

Can I claim behaviour analysis through my HSA?

Yes. If the service is METC eligible, it can be reimbursed through your HSA.

Source

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