Marriage and Family Therapy

CRA last updated: 2026-01-20Last reviewed: 2026-03-20
Eligible

Marriage and family therapy by a licensed marriage and family therapist, eligible only in Quebec

: Yes: Not required: Not required: Not required: Select provinces

Practitioner rules by province

Who can provide this service for it to be eligible

1 of 13 provinces
ProvincePractitionerStatus
QuebecMarriage and Family Therapist
Not recognized
Ontario

What's covered

  • Couples therapy with a licensed marriage and family therapist in Quebec
  • Family therapy sessions by a licensed therapist in Quebec

What's not covered

  • Marriage and family therapy in provinces other than Quebec
  • Relationship coaching or self-help programs without a licensed therapist

Is marriage and family therapy CRA eligible in Canada?

Conditionally. Marriage and family therapy qualifies 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 marriage and family therapists in Quebec only. In all other provinces and territories, marriage and family therapists are not 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

  • Couples therapy with a licensed marriage and family therapist registered in Quebec
  • Family therapy sessions provided by a licensed therapist registered in Quebec

What Does Not Qualify

  • Marriage and family therapy provided in any province or territory other than Quebec
  • Services provided by a person not registered as a marriage and family therapist under Quebec law
  • Relationship coaching, self-help programs, or online couples programs without a licensed therapist

Good to Know

  • Medical necessity: No prescription is required. The practitioner must be registered as a marriage and family therapist in Quebec.
  • Documents to keep: Receipt from the therapist showing the practitioner's name, registration information, services provided, date, and amount paid.

Frequently Asked Questions

Is marriage and family therapy CRA eligible?

Only in Quebec. The CRA recognizes marriage and family therapists as authorized medical practitioners exclusively in Quebec. Services provided by a registered marriage and family therapist in Quebec qualify under paragraph 118.2(2)(a).

Can I claim marriage and family therapy through my HSA?

Yes, if the services are provided by a registered marriage and family therapist in Quebec. 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".

Report an inaccuracy

Marriage and Family Therapy

This information is sourced from the Canada Revenue Agency's official Medical Expense Tax Credit (METC) reference guide (lines 33099 and 33199). This is not tax advice. For the most current rulings, consult the CRA directly or speak with a qualified tax professional.

Based on CRA data last updated 2026-01-20. Page last reviewed 2026-03-20.