Certificates

Are medical certificate fees CRA eligible in Canada?

Yes. Fees paid to a medical practitioner for a certificate or written certification required under the Income Tax Act are eligible medical expenses under the CRA's Medical Expense Tax Credit (METC). The CRA includes certificate fees under paragraph 118.2(2)(a), which covers amounts paid to a medical practitioner for medical services. No prescription, written certification, or Form T2201 is required to claim the certificate fee itself. Because these expenses are METC eligible, they can also be reimbursed through an HSA or PHSP.

What Qualifies

• Fee charged by a physician or other authorized medical practitioner to complete a Form T2201 Disability Tax Credit Certificate
• Fee charged by a medical practitioner to provide written certification required by the Income Tax Act for a specific eligible medical expense (such as a baby breathing monitor, hospital bed, or orthopaedic shoe)
• Fee for a medical report or letter specifically required to support an METC or HSA claim

Good to Know

• Keep the receipt from the medical practitioner showing their name, the type of certificate or report provided, and the amount paid.

Frequently Asked Questions

Are certificate fees CRA eligible?

Yes. Fees paid to a medical practitioner for a certificate or written certification required under the Income Tax Act are eligible medical expenses under paragraph 118.2(2)(a).

Can I claim the fee for a T2201 form through my HSA?

Yes. The fee charged by a physician to complete a Form T2201 Disability Tax Credit Certificate is an eligible medical expense.

Source

Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Medical Expense Tax Credit".