Behaviour Analysis
Applied behaviour analysis and behavioural assessment by a licensed behaviour analyst
Practitioner rules by province
Who can provide this service for it to be eligible
| Province | Practitioner | Status |
|---|---|---|
| Ontario | Behaviour Analyst |
What's covered
- Applied behaviour analysis (ABA) therapy sessions by a registered behaviour analyst in Ontario
- Behavioural assessments and intervention planning
- Behaviour modification programs for developmental conditions
What's not covered
- Behaviour analysis by an unlicensed provider
- Behaviour analysis services in provinces where behaviour analysts are not recognized as medical practitioners
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
- Province matters: Currently, behaviour analysts are recognized as authorized medical practitioners only in Ontario. Claims for services provided in other provinces would not qualify under this provision.
- No prescription required: You do not need a physician's referral or prescription to claim behaviour analysis services.
- 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, this means Ontario only.
Can I claim behaviour analysis through my HSA?
Yes. If the service is METC eligible — meaning it was provided by a registered behaviour analyst in Ontario — it can be reimbursed through your HSA, subject to your available balance.
Source
Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Fees paid to health professionals".
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.