Note-Taking Services

Are note-taking services CRA eligible in Canada?

Yes. Note-taking services are CRA-eligible medical expenses when the conditions are met, and are reimbursable through a Health Spending Account (HSA).

To qualify, the services must be for a person with a mental or physical impairment, must be provided by a person in the business of providing such services, and must be certified in writing by a medical practitioner as necessary.

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 qualify under paragraph 118.2(2)(l.41) of the Income Tax Act 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".