Psychological Assessment

Is psychology CRA eligible in Canada?

Yes. Fees paid to a licensed psychologist are CRA-eligible medical expenses, which means they're reimbursable through your HSA. The psychologist must be authorized to practice in the province where the service is rendered. No prescription or referral is needed.

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

• 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.
• 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. Psychologist fees qualify under paragraph 118.2(2)(a) of the Income Tax Act, as psychologists are specifically named in subsection 118.4(2) as recognized medical practitioners.

Can I claim psychology through my HSA?

Yes. Submit a receipt from your licensed psychologist. 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".