Counselling Therapy

Is counselling therapy CRA eligible in Canada?

Yes. Counselling therapy is an eligible medical expense under the CRA's Medical Expense Tax Credit (METC) when provided by a licensed counselling therapist in New Brunswick, Nova Scotia, and Prince Edward Island. 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

• Individual, couples, or group counselling sessions provided by a licensed counselling therapist in New Brunswick, Nova Scotia, or Prince Edward Island
• Mental health counselling for conditions such as anxiety, depression, grief, and trauma
• Initial assessments and ongoing therapy sessions

What Does Not Qualify

• Counselling services provided by an unlicensed provider or life coach
• Counselling services provided in provinces where counselling therapists are not recognized as authorized medical practitioners
• Peer support groups, self-help programs, or workshops

Good to Know

• Province-specific recognition: Counselling therapists are recognized as authorized medical practitioners in New Brunswick, Nova Scotia, and Prince Edward Island only. Services provided in other provinces or territories do not qualify under this practitioner type (though similar services may qualify if provided by a psychologist or psychotherapist, depending on the province).
• Seller/provider restrictions: The service must be provided by a counselling therapist who is licensed and registered under the governing legislation of the province where services are rendered.
• Documents to keep: Receipt from the counselling therapist showing their name, registration number (where applicable), services provided, dates, and amount paid.

Frequently Asked Questions

Is counselling therapy CRA eligible?

Yes. Counselling therapy qualifies as a medical service under paragraph 118.2(2)(a) of the Income Tax Act when performed by a licensed counselling therapist in New Brunswick, Nova Scotia, or Prince Edward Island.

Can I claim counselling therapy through my HSA?

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

Which provinces recognize counselling therapists?

New Brunswick, Nova Scotia, and Prince Edward Island currently recognize counselling therapists 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.