Note-taking services
Professional note-taking services from a person in the business of providing such services, for an eligible person with a mental or physical impairment who requires assistance recording information at school or work
Are note-taking services CRA eligible in Canada?
Yes. Note-taking services are listed as eligible medical expenses by the CRA under paragraph 118.2(2)(l.41), subject to a written medical certification requirement. They are METC eligible and reimbursable through a Health Spending Account (HSA) when the conditions are met.
To qualify, the services must be for an eligible person with a mental or physical impairment, must be provided by a person who is in the business of providing such services, and must be certified in writing by an authorized medical practitioner to be necessary for the patient.
What Qualifies
- Note-taking services from a person in the business of providing such services, for a student or worker with a mental or physical impairment that impairs their ability to take notes (e.g., motor impairment, visual impairment, or certain learning disabilities)
- Transcription services from a professional provider for a person with a physical impairment who cannot write or type
- Any paid note-taking arrangement from a person in the business of providing such services, where a medical practitioner has certified in writing that the service is necessary for the patient
What Does Not Qualify
- General transcription or note-taking services for convenience or productivity without a disability-related need
- Administrative assistants hired for business purposes without a medical certification
Frequently Asked Questions
Are note-taking services CRA eligible?
Yes. Note-taking services are METC eligible under paragraph 118.2(2)(l.41) when a medical practitioner certifies in writing that they are necessary due to a mental or physical impairment, and the provider is in the business of providing such services.
Can I claim note-taking services through my HSA?
Yes. Provided the written medical certification is in place and the provider is in the business of providing note-taking services, the fees can be reimbursed through a Health Spending Account.
Source
Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Note-taking services".
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.