Podiatry

Is podiatry CRA eligible in Canada?

Yes, conditionally. Fees paid to a licensed podiatrist are CRA-eligible medical expenses in provinces where podiatrists are recognized as authorized medical practitioners, which means they're reimbursable through your HSA in those provinces. Podiatrists are recognized in AB, BC, MB, NB, NS, ON, QC, and SK.

What Qualifies

• Examination, diagnosis, and treatment of foot and ankle conditions by a licensed podiatrist in Alberta, British Columbia, Manitoba, New Brunswick, Nova Scotia, Ontario, Quebec, or Saskatchewan
• Podiatric surgery or services provided by a doctor of podiatric medicine or podiatric surgeon in Nova Scotia

What Does Not Qualify

• Cosmetic pedicures, foot massage, or foot spa treatments
• Podiatry services in provinces or territories where podiatrists are not recognized as authorized medical practitioners (Newfoundland and Labrador, Northwest Territories, Nunavut, Prince Edward Island, Yukon)

Good to Know

• Podiatrists are recognized in AB, BC, MB, NB, NS, ON, QC, and SK. Doctors of podiatric medicine and podiatric surgeons are recognized in NS only.
• Keep a receipt showing the practitioner's name, registration number, date of service, and amount paid.

Frequently Asked Questions

Is podiatry CRA eligible?

Yes, in provinces where podiatrists are authorized medical practitioners. Podiatry fees qualify under paragraph 118.2(2)(a) of the Income Tax Act.

Can I claim podiatry through my HSA?

Yes, if the podiatrist is licensed in Alberta, British Columbia, Manitoba, New Brunswick, Nova Scotia, Ontario, Quebec, and Saskatchewan.

Source

Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Fees paid to health professionals".