Midwifery

Is midwifery CRA eligible in Canada?

Yes. Midwives are recognized as authorized medical practitioners under subsection 118.4(2) of the Income Tax Act, provided they are authorized to practice under the laws of the jurisdiction where the service is rendered. Services by a licensed midwife are METC eligible and can be reimbursed through a Health Spending Account (HSA).

Eligibility depends on whether midwives are formally recognized in the province or territory where services are provided. Midwives are currently recognized in most provinces and territories, but not all.

What Qualifies

• Prenatal consultations, assessments, and monitoring by a licensed midwife
• Midwife-attended labour and delivery (home birth or hospital)
• Postnatal care including newborn assessments and follow-up visits
• Clinical lactation support provided by the attending midwife as part of postnatal care

What Does Not Qualify

• Doula services — doulas provide labour support but are not recognized as medical practitioners by the CRA and are not eligible
• Services by a midwife not licensed in the province where care is provided
• Baby supplies, nursery equipment, or other non-medical birth costs

Good to Know

• Provincial recognition: Midwives are recognized as authorized medical practitioners in Alberta, British Columbia, Manitoba, New Brunswick, Newfoundland and Labrador, Nova Scotia, Northwest Territories, Nunavut, Ontario, Quebec, Saskatchewan, and Yukon. They are not currently recognized in Prince Edward Island.
• Documents to keep: Receipts from the midwifery practice showing the midwife's name, registration number, dates of service, and amounts paid.

Frequently Asked Questions

Is midwifery CRA eligible?

Yes. Midwives are explicitly listed under subsection 118.4(2) as authorized medical practitioners. Services they provide are eligible medical expenses under paragraph 118.2(2)(a), provided the midwife is licensed in the province where care is delivered.

Can I claim midwifery through my HSA?

Yes. Midwifery fees paid to a licensed midwife in a province that recognizes midwives qualify as eligible medical expenses and can be reimbursed through a Health Spending Account.

Are doula services eligible?

No. Doulas are not recognized as medical practitioners under CRA rules and their fees do not qualify as eligible medical expenses.

Source

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