Occupational Therapy

Is occupational therapy CRA eligible in Canada?

Yes. Services by a licensed occupational therapist (OT) are CRA-eligible medical expenses, which means they're reimbursable through your HSA. The OT must be 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 therapist fees qualify under paragraph 118.2(2)(a) of the Income Tax Act, as OTs are recognized medical practitioners under subsection 118.4(2) in provinces that regulate 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".