Occupational Therapy
Occupational therapy services to help patients regain function and independence after illness, injury, or disability — eligible in provinces where OTs are recognized
Practitioner rules by province
Who can provide this service for it to be eligible
| Province | Practitioner | Status |
|---|---|---|
| Alberta | Occupational Therapist | |
| British Columbia | Occupational Therapist | |
| Manitoba | Occupational Therapist | |
| New Brunswick | Occupational Therapist | |
| Newfoundland and Labrador | Occupational Therapist | |
| Nova Scotia | Occupational Therapist | |
| Ontario | Occupational Therapist | |
| Prince Edward Island | Occupational Therapist | |
| Quebec | Occupational Therapist | |
| Saskatchewan | Occupational Therapist |
What's covered
- Occupational therapy sessions for workplace injury rehabilitation
- Pediatric occupational therapy for developmental delays or sensory processing conditions
- Functional assessments and adaptive equipment training by a licensed OT
- Home modification planning and assessment by a registered occupational therapist
What's not covered
- Occupational therapy services in jurisdictions where OTs are not recognized as medical practitioners
- Occupational therapy by an unlicensed provider
- Career counselling or vocational training without a clinical rehabilitation component
Is occupational therapy CRA eligible in Canada?
Yes. Occupational therapists are listed under subsection 118.4(2) of the Income Tax Act as authorized medical practitioners. Services by a licensed occupational therapist (OT) are METC eligible under paragraph 118.2(2)(a) and can be reimbursed through a Health Spending Account (HSA), provided the OT is authorized to practice in the province or territory where services are rendered.
What Qualifies
- Occupational therapy assessments and treatment sessions for physical, cognitive, or developmental conditions
- Rehabilitation programs for returning to work or daily activities following injury or illness
- Pediatric OT for developmental delays, sensory integration, fine motor skills, or autism spectrum disorder
- Functional capacity evaluations and home assessments by a licensed OT
- Training in the use of adaptive equipment or assistive devices
What Does Not Qualify
- Occupational therapy services in a province or territory where OTs are not recognized as authorized medical practitioners
- Services by an unregistered or unlicensed provider
- Career counselling, vocational training, or employment coaching without a clinical rehabilitation component
Good to Know
- Provincial recognition: Occupational therapists are recognized as authorized medical practitioners in Alberta, British Columbia, Manitoba, New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario, Prince Edward Island, Quebec, and Saskatchewan. They are not currently recognized in the Northwest Territories, Nunavut, or Yukon.
- Documents to keep: Receipts showing the OT's name, registration number, province of practice, date of service, and amount paid.
Frequently Asked Questions
Is occupational therapy CRA eligible?
Yes. Occupational therapists are explicitly recognized as authorized medical practitioners under subsection 118.4(2). Their services are METC eligible when provided in a province that regulates them.
Can I claim occupational therapy through my HSA?
Yes. Fees paid to a licensed OT in a recognized province are eligible medical expenses that can be reimbursed through a Health Spending Account.
Do I need a referral or prescription to claim OT services?
No. The CRA does not require a referral or prescription to claim occupational therapy fees. A receipt from the registered OT is sufficient.
Source
Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Fees paid to health professionals".
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.