Kinesiology

Is kinesiology CRA eligible in Canada?

Conditionally. Kinesiology services qualify as a CRA-eligible medical expense under paragraph 118.2(2)(a) only when provided by a medical practitioner authorized under provincial law. The CRA's list of authorized medical practitioners recognizes kinesiologists in Ontario only. In all other provinces and territories, kinesiologists are not currently designated as authorized medical practitioners, so services provided there do not qualify for the Medical Expense Tax Credit (METC) or for reimbursement through a Health Spending Account (HSA).

What Qualifies

• Kinesiology assessments, movement analysis, and exercise prescriptions performed by a registered kinesiologist in Ontario
• Functional movement therapy and injury rehabilitation sessions with a registered kinesiologist in Ontario

What Does Not Qualify

• Kinesiology services provided in any province or territory other than Ontario
• Services provided by an individual who is not registered as a kinesiologist under Ontario law
• Personal training, gym memberships, or fitness coaching without a clinical kinesiology scope

Good to Know

• Medical necessity: No prescription is required. The practitioner must be registered with the College of Kinesiologists of Ontario.
• Documents to keep: Receipt from the kinesiologist showing the practitioner's name, registration number (where available), services provided, date, and amount paid.

Frequently Asked Questions

Is kinesiology CRA eligible?

Only in Ontario. The CRA recognizes kinesiologists as authorized medical practitioners exclusively in Ontario. Services provided by a registered kinesiologist in Ontario qualify under paragraph 118.2(2)(a) of the Income Tax Act.

Can I claim kinesiology through my HSA?

Yes, if the services are provided by a registered kinesiologist in Ontario. Services in other provinces do not qualify.

Source

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