Emergency Medical Services

Are emergency medical services CRA eligible in Canada?

Yes. Emergency medical services are eligible for the Medical Expense Tax Credit (METC) when provided by a licensed emergency medical technician (EMT) in Alberta, British Columbia, and Saskatchewan. Because METC-eligible expenses are reimbursable through a Health Spending Account (HSA), these services qualify for HSA reimbursement in those provinces.

What Qualifies

• Emergency medical treatment by a licensed EMT in Alberta, British Columbia, or Saskatchewan
• Paramedic services rendered where the practitioner holds a valid provincial licence
• Pre-hospital emergency assessments and care provided by a licensed EMT

What Does Not Qualify

• Emergency medical services provided in provinces that do not recognize EMTs as authorized medical practitioners
• Services by an unlicensed or non-registered provider
• First aid training or courses

Good to Know

• Province matters: EMTs are recognized as authorized medical practitioners only in Alberta, British Columbia, and Saskatchewan. Services in other provinces are not eligible under this category.
• Documents to keep: Receipt or invoice showing the provider's name and registration number, date of service, and amount paid.

Frequently Asked Questions

Are emergency medical services CRA eligible?

Yes, provided the EMT is licensed in Alberta, BC, or Saskatchewan. The CRA recognizes EMTs as authorized medical practitioners only in those three provinces. Services elsewhere do not qualify under this category.

Can I claim emergency medical services through my HSA?

Yes, if the service was provided by a licensed EMT in Alberta, BC, or Saskatchewan. Keep the receipt showing the provider details, date, and amount.

Source

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