Nursing Services

Are nursing services CRA eligible in Canada?

Yes. Nurses and nurse practitioners are 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 are METC eligible under paragraph 118.2(2)(a) and can be reimbursed through a Health Spending Account (HSA).

Registered nurses and nurse practitioners are recognized as authorized practitioners in all 13 provinces and territories in Canada.

What Qualifies

• RN or NP consultations, assessments, and ongoing care for medical conditions
• In-home nursing services following surgery, hospitalization, or for chronic condition management
• Skilled nursing procedures: wound care, IV therapy, medication management, catheter care
• Nurse practitioner visits for diagnosis, prescriptions, and treatment planning
• Private duty nursing in a facility or home setting

What Does Not Qualify

• Personal support workers (PSWs) providing only non-medical custodial care (may qualify under separate attendant care rules)
• Companion services or housekeeping without clinical nursing duties
• Services by anyone claiming to be a nurse but not registered in the province

Good to Know

• RN vs. NP vs. PSW: Both RNs and NPs are authorized practitioners under the Income Tax Act. PSWs are not, but may qualify under the attendant care provisions in subsection 118.2(2)(b).
• Universal recognition: Unlike some allied health professions, registered nurses and nurse practitioners are recognized in every province and territory.
• Documents to keep: Receipts or invoices showing the nurse's or NP's name, registration number, province of practice, dates of service, nature of services, and amount paid.

Frequently Asked Questions

Are nursing services CRA eligible?

Yes. Registered nurses and nurse practitioners are authorized medical practitioners under the Income Tax Act. Their services qualify as METC eligible medical expenses.

Can I claim nursing services through my HSA?

Yes. Any medical service provided by a licensed RN or NP is an eligible medical expense that can be reimbursed through a Health Spending Account.

Are nurse practitioner services eligible too?

Yes. Nurse practitioners are explicitly recognized under subsection 118.4(2) alongside registered nurses. NP consultations and treatments qualify in the same way as RN services.

Source

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