Practical nursing

Is practical nursing CRA eligible in Canada?

Yes. Fees paid to a licensed or registered practical nurse (LPN or RPN) for nursing services are eligible medical expenses under the CRA's Medical Expense Tax Credit (METC). Licensed and registered practical nurses are recognized as authorized medical practitioners in all Canadian provinces and territories. Because an HSA reimburses METC-eligible expenses, practical nursing fees are reimbursable through a Health Spending Account.

What Qualifies

• Wound care, dressing changes, and clinical nursing procedures performed by a licensed practical nurse
• Medication administration and monitoring by a registered practical nurse
• Post-surgical or home nursing care provided by an LPN or RPN
• Any nursing service within the authorized scope of practice for a practical nurse in the relevant province

What Does Not Qualify

• Personal support, housekeeping, or companionship services provided by an unlicensed aide
• Meal preparation or errand services, even when provided alongside nursing care

Good to Know

• Practitioner requirement: The nurse must be licensed or registered as a practical nurse under the laws of the province or territory where the service is rendered.
• Documents to keep: Invoice or receipt from the nurse or agency showing the nurse's name and registration number, date of service, and amount paid.

Frequently Asked Questions

Is practical nursing CRA eligible?

Yes. Fees paid to a licensed or registered practical nurse for nursing services qualify under paragraph 118.2(2)(a) of the Income Tax Act.

Can I claim practical nursing through my HSA?

Yes. Practical nursing fees are reimbursable through a Health Spending Account when provided by a licensed or registered practical nurse.

Source

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