Personalized therapy plan

Is a personalized therapy plan CRA eligible in Canada?

Yes, conditionally. A personalized (individualized) therapy plan is eligible under the CRA's Medical Expense Tax Credit (METC), but two conditions must both be met: a prescription from a medical practitioner is required, and an approved Form T2201 (Disability Tax Credit Certificate) must be on file for the person receiving the therapy. Because an HSA reimburses METC-eligible expenses, this cost is reimbursable through a Health Spending Account when both requirements are satisfied.

What Qualifies

• An individualized therapy plan developed and overseen by a medical practitioner for a person who qualifies for the Disability Tax Credit (T2201 approved)
• Plans addressing physical, occupational, or rehabilitative therapy needs arising from a severe and prolonged impairment
• Ongoing costs associated with carrying out the plan, where the plan itself was prescribed

What Does Not Qualify

• Generic wellness or fitness programs not prescribed for a specific medical condition
• Life coaching or motivational programs without a medical diagnosis

Frequently Asked Questions

Is a personalized therapy plan CRA eligible?

Yes, but only when both a prescription from a medical practitioner and an approved T2201 are in place. It qualifies under subsection 118.2(2) of the Income Tax Act.

Can I claim a personalized therapy plan through my HSA?

Yes. Once the prescription and T2201 requirements are met, the costs are reimbursable through a Health Spending Account.

Source

Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Individualized therapy plan".