Rehabilitative Therapy

Is rehabilitative therapy CRA eligible in Canada?

Yes. The amount paid for reasonable expenses relating to rehabilitative therapy to adjust for hearing or speech loss is an eligible medical expense under the Medical Expense Tax Credit (METC) and can be reimbursed through a Health Spending Account (HSA). No prescription, written certification, or Form T2201 is required.

Under Income Tax Folio S1-F1-C1 (paragraph 1.101), the CRA states that reasonable expenses for rehabilitative therapy, including training in lip reading or sign language, incurred to adjust for hearing or speech loss qualify under paragraph 118.2(2)(l.3) of the Income Tax Act. This provision is specifically limited to therapy that helps a person adjust to hearing or speech loss.

What Qualifies

• Lip reading training for a person adjusting to hearing loss
• Sign language training (ASL, LSQ, or other) for a person who has lost hearing or speech
• Auditory rehabilitation therapy to help a person adjust to hearing loss
• Speech rehabilitation therapy to help a person adjust to speech loss
• Other rehabilitative therapy directly related to adjusting for hearing or speech loss

What Does Not Qualify

• General physiotherapy or physical therapy for musculoskeletal conditions (these may be eligible under other provisions such as 118.2(2)(a) for practitioner fees)
• Occupational therapy not related to hearing or speech loss
• Cardiac rehabilitation, pulmonary rehabilitation, or post-surgical physical rehabilitation
• Aquatic therapy, vestibular rehabilitation, or other general rehabilitative programs
• Fitness or wellness programs

Good to Know

• The therapist providing rehabilitative therapy for hearing or speech loss does not need to be a licensed medical practitioner for the expense to qualify under this provision.
• Sign language interpretation services (having an interpreter present at appointments) are a separate METC eligible expense covered under a different provision.

Frequently Asked Questions

Is rehabilitative therapy CRA eligible?

Yes, but only rehabilitative therapy to adjust for hearing or speech loss. The CRA explicitly lists this as an eligible medical expense under paragraph 118.2(2)(l.3). No prescription or certification is required.

Can I claim rehabilitative therapy through my HSA?

Yes. Submit the receipt from the therapy provider. No prescription or certification is needed, as long as the therapy relates to adjusting for hearing or speech loss.

Does this cover physiotherapy or occupational therapy?

No. This specific provision only covers therapy to adjust for hearing or speech loss. Physiotherapy and occupational therapy fees may be eligible under other CRA provisions (such as practitioner fees under paragraph 118.2(2)(a)) and have their own expense pages.

Can I claim sign language classes under this provision?

Yes. Training in sign language to adjust for hearing or speech loss is explicitly mentioned in paragraph 1.101 of the CRA Folio as a qualifying rehabilitative therapy expense.

Source

Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, paragraph 1.101, "Rehabilitative therapy".