Nurse

Are nurse services CRA eligible in Canada?

Yes. Nurses are explicitly named under subsection 118.4(2) of the Income Tax Act as authorized medical practitioners. Amounts paid to a registered nurse (RN) or nurse practitioner (NP) for medical services qualify as METC eligible expenses under paragraph 118.2(2)(a) and can be reimbursed through a Health Spending Account (HSA).

Nurses and nurse practitioners are recognized in all provinces and territories across Canada.

What Qualifies

• Registered nurse (RN) services for home care following surgery, hospitalization, or a medical condition
• Nurse practitioner (NP) consultations, assessments, and health management
• Private duty nursing for ongoing clinical care
• Wound care, intravenous therapy, catheter care, and other skilled nursing procedures
• Nursing services in a licensed private hospital or medical facility

What Does Not Qualify

• Personal support workers providing purely custodial or non-medical care without nursing oversight
• General home help or housekeeping without nursing duties

Frequently Asked Questions

Are nurse services CRA eligible?

Yes. Registered nurses and nurse practitioners are authorized medical practitioners under the Income Tax Act, and their services are METC eligible under paragraph 118.2(2)(a).

Can I claim nursing services through my HSA?

Yes. Fees paid to a licensed RN or NP for medical services are eligible medical expenses that can be reimbursed through a Health Spending Account.

Does a nurse need to be licensed in my province?

Yes. The nurse must be authorized to practice under the laws of the province or territory where the service is rendered.

Source

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