Physician services

Are physician services CRA eligible in Canada?

Yes. Fees paid to a licensed medical doctor for medical or diagnostic services are eligible medical expenses under the CRA's Medical Expense Tax Credit (METC). Physicians are recognized as authorized medical practitioners in all Canadian provinces and territories. Because an HSA reimburses METC-eligible expenses, out-of-pocket physician fees are reimbursable through a Health Spending Account.

What Qualifies

• Physician consultations and medical examinations not fully covered by a provincial health plan
• Specialist fees billed directly to the patient (e.g., dermatologist, cardiologist, psychiatrist)
• Diagnostic services ordered and billed by a physician
• Completion of health and disability forms by a physician (considered ancillary to medical services per Folio S1-F1-C1, paragraph 1.26)

What Does Not Qualify

• Cosmetic procedures performed solely for aesthetic purposes with no underlying medical condition
• Services provided by an individual who is not licensed as a medical practitioner in the relevant jurisdiction

Good to Know

• Provincial coverage: Amounts reimbursed by a provincial health plan cannot be claimed. Only out-of-pocket costs are eligible.
• Documents to keep: Physician invoice or receipt showing the doctor's name, date, service description, and amount paid out of pocket.

Frequently Asked Questions

Are physician services CRA eligible?

Yes. Amounts paid to a licensed physician for medical or diagnostic services qualify under paragraph 118.2(2)(a) of the Income Tax Act.

Can I claim physician fees through my HSA?

Yes. Out-of-pocket physician fees not reimbursed by a provincial plan 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, "Fees paid to health professionals".