Chiropractic

Is chiropractic CRA eligible in Canada?

Yes. Chiropractic care is an eligible medical expense under the CRA's Medical Expense Tax Credit (METC) when provided by a licensed chiropractor in a province or territory that recognizes chiropractors as authorized medical practitioners. The expense qualifies under paragraph 118.2(2)(a) of the Income Tax Act. 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

• Chiropractic assessments, spinal adjustments, and manipulation performed by a licensed chiropractor
• Treatment for musculoskeletal conditions including back pain, neck injuries, and joint problems
• Initial consultations and follow-up chiropractic care

What Does Not Qualify

• Supplements, vitamins, or products sold at a chiropractor's office (unless separately eligible under other provisions)
• Chiropractic services provided by an unlicensed practitioner
• Ergonomic furniture, pillows, or equipment recommended by a chiropractor

Good to Know

• Province-specific recognition: Chiropractors are recognized as authorized medical practitioners in most Canadian provinces and territories. They are not currently recognized in the Northwest Territories or Nunavut. Services in unrecognized jurisdictions do not qualify.
• Seller/provider restrictions: The service must be provided by a chiropractor licensed and registered under the governing legislation of the province where services are rendered.
• Documents to keep: Receipt from the chiropractor showing their name, registration number, services provided, and amount paid.

Frequently Asked Questions

Is chiropractic CRA eligible?

Yes. Chiropractic care qualifies as a medical service under paragraph 118.2(2)(a) of the Income Tax Act when performed by a licensed chiropractor in a recognized province.

Can I claim chiropractic through my HSA?

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

Which provinces recognize chiropractors?

Chiropractors are recognized in Alberta, British Columbia, Manitoba, New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario, Prince Edward Island, Quebec, Saskatchewan, and Yukon. They are not currently recognized in the Northwest Territories or Nunavut.

Source

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