Chiropody

Is chiropody CRA eligible in Canada?

Yes. Chiropody is an eligible medical expense under the CRA's Medical Expense Tax Credit (METC) when provided by a licensed chiropodist in Manitoba, New Brunswick, and Ontario. The expense qualifies under paragraph 118.2(2)(a) of the Income Tax Act, which covers amounts paid to an authorized medical practitioner. No prescription, written certification, or Form T2201 is required. Because this expense is METC eligible, it can also be reimbursed through an HSA or PHSP.

What Qualifies

• Any medically necessary foot care services provided by a licensed chiropodist in Manitoba, New Brunswick, or Ontario
• Diagnosis and treatment of foot conditions including corns, calluses, ingrown toenails, bunions, and plantar warts
• Custom orthotics prescribed and fitted by a licensed chiropodist

What Does Not Qualify

• Chiropody services provided by an unlicensed provider
• Services provided in provinces where chiropodists are not recognized as authorized medical practitioners
• Cosmetic pedicures or foot spa services that are not medically necessary

Good to Know

• Province-specific recognition: Chiropodists are recognized as authorized medical practitioners in Manitoba, New Brunswick, and Ontario only. Services provided in other provinces or territories do not qualify under this provision.
• Seller/provider restrictions: The service must be provided by a chiropodist who is licensed and registered under the governing legislation of the province where services are rendered.
• Documents to keep: Receipt from the chiropodist showing their name, registration number (where applicable), services provided, and amount paid.

Frequently Asked Questions

Is chiropody CRA eligible?

Yes. Chiropody qualifies as a medical service under paragraph 118.2(2)(a) of the Income Tax Act when performed by a licensed chiropodist in Manitoba, New Brunswick, or Ontario.

Can I claim chiropody through my HSA?

Yes. If the expense is METC eligible — meaning it was provided by a licensed chiropodist in a recognized province — it can be reimbursed through your HSA.

Which provinces recognize chiropodists?

Manitoba, New Brunswick, and Ontario recognize chiropodists as authorized medical practitioners for METC purposes.

Source

Based on the CRA's official eligible medical expenses list and the CRA's list of authorized medical practitioners.