Dietitian services

Are dietitian services CRA eligible in Canada?

Yes, in provinces where dietitians are recognized as authorized medical practitioners. Under paragraph 118.2(2)(a) of the Income Tax Act, amounts paid to a medical practitioner for medical services are eligible medical expenses. Subsection 118.4(2) defines a medical practitioner by reference to provincial and territorial authorization laws. Paragraph 1.23 of Income Tax Folio S1-F1-C1 confirms that dietitians are among the practitioners who may qualify, depending on the province. Where a dietitian is an authorized practitioner, their fees qualify as METC-eligible expenses and can be reimbursed through a Health Spending Account.

What Qualifies

• Dietitian services provided in Alberta, British Columbia, Manitoba, New Brunswick, Nova Scotia, Ontario, Prince Edward Island, Quebec, and Saskatchewan — where dietitians are recognized as medical practitioners
• Medical nutrition therapy and dietary counselling for a medical condition
• Nutrition assessment, dietary planning, and follow-up consultations

What Does Not Qualify

• Dietitian or nutritionist services in provinces or territories where they are not recognized as authorized medical practitioners
• Nutrition advice from an unlicensed provider
• Meal delivery services, prepared food, or grocery costs
• Weight loss programs without medical supervision and without a licensed practitioner providing services

Good to Know

• Province matters: Eligibility depends on whether the dietitian is authorized to practice as a medical practitioner in the jurisdiction where services are rendered. The CRA publishes a list of authorized practitioners by province and territory.
• Documents to keep: Receipt from the dietitian showing their name and registration number, province of practice, date of service, and amount paid.

Frequently Asked Questions

Are dietitian services CRA eligible?

Yes, where the dietitian is recognized as an authorized medical practitioner under the laws of the province where services are provided. The Folio at paragraph 1.23 confirms that dietitians can qualify depending on the jurisdiction.

Can I claim dietitian services through my HSA?

Yes, in recognized provinces. Because the expense qualifies under the Medical Expense Tax Credit in those provinces, it can be reimbursed through a Health Spending Account.

Source

Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Fees paid to health professionals".