Medical services by medical practitioners (doctor, specialist)

Are medical services by medical practitioners CRA eligible in Canada?

Yes. Under paragraph 118.2(2)(a) of the Income Tax Act, amounts paid to a medical practitioner, dentist, or nurse for medical or dental services are eligible medical expenses. The CRA defines eligible medical services as "diagnostic, therapeutic or rehabilitative services performed by a medical practitioner acting within the scope of his or her professional training." This means qualifying services are METC eligible on your personal tax return and reimbursable through a Health Spending Account (HSA).

Eligibility depends on two requirements: (1) the practitioner must be authorized to practice under the laws of the province or territory where the service is rendered, and (2) the service must fall within the practitioner's scope of practice as defined by provincial regulation. The CRA maintains a list of authorized practitioners by province.

What Qualifies

• Consultations, assessments, and treatment by a licensed physician or specialist
• Services by any allied health practitioner authorized by provincial law — including chiropractors, physiotherapists, psychologists, occupational therapists, speech-language pathologists, audiologists, dietitians, dental hygienists, midwives, naturopaths, and optometrists (where recognized)
• Massage therapy by a registered massage therapist in provinces that formally authorize them (e.g., British Columbia, Ontario)
• Acupuncture where the practitioner is authorized under provincial legislation
• Virtual medical services provided by an authorized medical practitioner

What Does Not Qualify

• Services by a practitioner not recognized in your province or territory
• Wellness or life coaching without medical authorization
• Spa or relaxation massage by an unlicensed provider
• Purely cosmetic procedures, unless necessary for medical or reconstructive purposes — for example, surgery required to address a deformity related to a congenital abnormality, a personal injury resulting from an accident or trauma, or a disfiguring disease

Frequently Asked Questions

Are medical services by medical practitioners CRA eligible?

Yes. Under paragraph 118.2(2)(a), amounts paid to an authorized medical practitioner for medical services are eligible medical expenses for METC purposes.

Can I claim medical practitioner services through my HSA?

Yes. Any CRA-eligible medical expense can be reimbursed through a Health Spending Account, including services by licensed physicians, specialists, and allied health practitioners authorized in your province.

Does the practitioner need to be licensed in my province?

Yes. The CRA requires that the practitioner be authorized under the laws of the jurisdiction where the service is rendered. Check the CRA's list of authorized practitioners by province.

Source

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