Psychotherapy

Is psychotherapy CRA eligible in Canada?

Yes. Fees paid to a registered psychotherapist or legally qualified psychotherapist for psychotherapy services are eligible under the Medical Expense Tax Credit (METC) and can be reimbursed through a Health Spending Account (HSA), provided the practitioner is authorized in the province where the service is rendered.

Under paragraph 118.2(2)(a), amounts paid to a medical practitioner for medical services qualify. Eligibility depends on provincial licensing: registered psychotherapists are recognized in Ontario, and legally qualified psychotherapists are recognized in Quebec.

What Qualifies

• Individual psychotherapy sessions with a registered psychotherapist (Ontario)
• Psychotherapy for anxiety, depression, PTSD, eating disorders, or other mental health conditions
• Psychotherapy in Quebec by a legally qualified psychotherapist — this can include services by criminologists, psychoeducators, and vocational guidance counsellors who hold a psychotherapist permit from the Ordre des psychologues du Québec
• In other provinces, psychotherapy-style services may be eligible if provided by another recognized practitioner such as a psychologist or social worker

Good to Know

• Provincial recognition: Registered psychotherapists are currently recognized in Ontario. Legally qualified psychotherapists are recognized in Quebec. In other provinces, check whether the practitioner holds another recognized designation (psychologist, social worker).
• Documents to keep: A receipt from the psychotherapist showing the date, service description, and amount paid. No prescription is required.

Frequently Asked Questions

Is psychotherapy CRA eligible?

Yes, when provided by a registered psychotherapist (Ontario) or legally qualified psychotherapist (Quebec). The expense qualifies under paragraph 118.2(2)(a) of the Income Tax Act.

Can I claim psychotherapy through my HSA?

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