Podiatry

Is podiatry CRA eligible in Canada?

Yes, conditionally. Fees paid to a licensed podiatrist are eligible medical expenses under the CRA's Medical Expense Tax Credit (METC) only in provinces and territories where podiatrists are recognized as authorized medical practitioners. Eligibility is jurisdiction-specific. Because an HSA reimburses METC-eligible expenses, podiatry fees are reimbursable through a Health Spending Account in recognized provinces.

What Qualifies

• Podiatric examination, diagnosis, and treatment of foot and ankle conditions in Alberta and Nova Scotia (where podiatrists are currently recognized)
• Podiatric surgery performed by a doctor of podiatric medicine in a recognized province
• Services by a 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 legally recognized as authorized medical practitioners

Good to Know

• Provincial variation: Podiatrists are recognized in Alberta and Nova Scotia. Eligibility in other provinces depends on their laws at the time of service. Check the CRA's list of authorized medical practitioners by province.
• Documents to keep: Receipt from the podiatrist showing their 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. 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 and Nova Scotia.

Source

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