Psychiatric Nursing

Is psychiatric nursing CRA eligible in Canada?

Yes. Fees paid to a registered psychiatric nurse (RPN) for mental health services are eligible under the Medical Expense Tax Credit (METC) and can be reimbursed through a Health Spending Account (HSA), provided the RPN is authorized to practice in the province where the service is rendered.

Under paragraph 118.2(2)(a) of the Income Tax Act, amounts paid to a medical practitioner for medical services are eligible. Whether a psychiatric nurse qualifies as a "medical practitioner" depends on provincial licensing law. Registered psychiatric nurses are recognized in four western provinces.

What Qualifies

• Mental health assessments and consultations by a licensed RPN
• Psychiatric nursing care for diagnosed mental health conditions
• Crisis intervention and stabilization services
• Follow-up nursing care related to a mental health diagnosis
• Services provided by an RPN in Alberta, British Columbia, Manitoba, or Saskatchewan

Good to Know

• Provincial recognition: RPNs are recognized as medical practitioners in Alberta, British Columbia, Manitoba, and Saskatchewan only. Services provided in other provinces or territories are not eligible under this practitioner category.
• Documents to keep: A receipt from the RPN showing the date, service description, and amount paid. No prescription is required.

Frequently Asked Questions

Is psychiatric nursing CRA eligible?

Yes, when provided by a registered psychiatric nurse in Alberta, British Columbia, Manitoba, and Saskatchewan (Alberta, BC, Manitoba, Saskatchewan). The CRA authorizes the expense under paragraph 118.2(2)(a).

Can I claim psychiatric nursing through my HSA?

Yes. If the service was provided by a licensed RPN in a recognized province, you can submit the receipt for reimbursement through your HSA.

Source

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