Psychology

Is psychology CRA eligible in Canada?

Yes. Fees paid to a licensed psychologist for psychological services are eligible under the Medical Expense Tax Credit (METC) and can be reimbursed through a Health Spending Account (HSA), provided the psychologist 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 qualify as eligible expenses. Psychologists are explicitly listed in subsection 118.4(2) as recognized practitioners for METC purposes, subject to provincial licensing law.

What Qualifies

• Assessments, testing, and diagnostic evaluations by a licensed psychologist
• Individual therapy sessions for anxiety, depression, PTSD, OCD, or other conditions
• Cognitive behavioural therapy (CBT), EMDR, or other evidence-based treatments
• Services by a psychological associate (recognized in BC, Manitoba, Ontario)
• Services by a registered doctoral psychologist or registered psychologist (Yukon)

Good to Know

• Provincial recognition: Psychologists are recognized as authorized medical practitioners in Alberta, BC, Newfoundland and Labrador, Nova Scotia, Northwest Territories, Nunavut, Ontario, Quebec, Saskatchewan, and Yukon. Psychological associates are recognized in BC, Manitoba, and Ontario.
• Documents to keep: A receipt from the psychologist showing the date, service type, and amount paid. No prescription is required.

Frequently Asked Questions

Is psychology CRA eligible?

Yes. Psychologists are specifically named in subsection 118.4(2) of the Income Tax Act as recognized practitioners. Fees for psychological services are eligible under paragraph 118.2(2)(a).

Can I claim psychology through my HSA?

Yes. Submit a receipt from your licensed psychologist showing the service date and amount paid. No referral or prescription is needed.

Source

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