Physiotherapy

Is physiotherapy CRA eligible in Canada?

Yes. Fees paid to a licensed physiotherapist are CRA-eligible medical expenses, which means they're reimbursable through your HSA. The physiotherapist must be authorized to practice in the province or territory where the service is rendered.

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

• 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. Physiotherapy fees qualify under paragraph 118.2(2)(a) of the Income Tax Act when provided by a physiotherapist authorized to practice in the relevant province or territory.

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".