Massage Therapy

Is massage therapy CRA eligible in Canada?

Conditionally. Massage 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 recognizes registered massage therapists (RMTs) as authorized medical practitioners in British Columbia, Manitoba, New Brunswick, Newfoundland and Labrador, Ontario, and Prince Edward Island. Services provided in other provinces and territories do not qualify for the Medical Expense Tax Credit (METC) or for reimbursement through a Health Spending Account (HSA).

What Qualifies

• Therapeutic massage provided by a registered massage therapist (RMT) in British Columbia, Manitoba, New Brunswick, Newfoundland and Labrador, Ontario, or Prince Edward Island
• Sports massage and injury rehabilitation by a licensed RMT in a recognized province

What Does Not Qualify

• Massage therapy provided in provinces or territories where RMTs are not designated as authorized medical practitioners
• Spa, relaxation, or wellness massage without a recognized medical practitioner
• Services provided by an unlicensed or unregistered provider

Good to Know

• Medical necessity: No prescription is required. The practitioner must be a registered massage therapist under the applicable provincial licensing body.
• Documents to keep: Receipt from the RMT showing the practitioner's name, registration number (where required), services provided, date, and amount paid.

Frequently Asked Questions

Is massage therapy CRA eligible?

Only in certain provinces. The CRA recognizes RMTs as authorized medical practitioners in BC, MB, NB, NL, ON, and PEI. Services in these provinces qualify under paragraph 118.2(2)(a).

Can I claim massage therapy through my HSA?

Yes, if the services are provided by a registered massage therapist in a province where the profession is recognized by the CRA. 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".