Physiotherapy

Is physiotherapy CRA eligible in Canada?

Yes. Fees paid to a licensed physiotherapist for therapeutic services are eligible medical expenses under the CRA's Medical Expense Tax Credit (METC), provided the physiotherapist is authorized to practice in the jurisdiction where the service is rendered. Because an HSA reimburses METC-eligible expenses, physiotherapy costs are reimbursable through a Health Spending Account.

What Qualifies

• Physiotherapy sessions for injury rehabilitation, post-surgical recovery, or chronic conditions
• Manual therapy, exercise therapy, and electrotherapy provided by a licensed physiotherapist
• Physiotherapy services provided in Alberta, British Columbia, Manitoba, New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario, Prince Edward Island, Quebec, Saskatchewan, and Yukon

What Does Not Qualify

• Personal training or fitness coaching not provided by a licensed physiotherapist
• Gym memberships and exercise equipment
• Physiotherapy provided in the Northwest Territories or Nunavut, where physiotherapists are not currently recognized as authorized medical practitioners

Good to Know

• Provincial recognition: The CRA only recognizes physiotherapists as authorized medical practitioners in provinces and territories where they are licensed by law. Verify your province's rules.
• Documents to keep: Receipts from the physiotherapy clinic showing the physiotherapist's name and registration number, date of service, and amount paid.

Frequently Asked Questions

Is physiotherapy CRA eligible?

Yes, when provided by a physiotherapist authorized to practice in the relevant province or territory. It qualifies under paragraph 118.2(2)(a) of the Income Tax Act.

Can I claim physiotherapy through my HSA?

Yes. Physiotherapy fees paid to a licensed physiotherapist in a recognized province 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".