Respiratory Therapy
Respiratory care and breathing therapy by a licensed respiratory therapist in Alberta, Manitoba, New Brunswick, Nova Scotia, Ontario, Quebec, and Saskatchewan.
Practitioner rules by province
Who can provide this service for it to be eligible
| Province | Practitioner | Status |
|---|---|---|
| Alberta | Respiratory Therapist | |
| Manitoba | Respiratory Therapist | |
| New Brunswick | Respiratory Therapist | |
| Nova Scotia | Respiratory Therapist | |
| Ontario | Respiratory Therapist | |
| Quebec | Respiratory Therapist | |
| Saskatchewan | Respiratory Therapist |
What's covered
- Respiratory therapy for asthma, COPD, or other breathing conditions
- Pulmonary rehabilitation and breathing therapy programs
- CPAP setup, fitting, titration, and follow-up care by a licensed respiratory therapist
Is respiratory therapy CRA eligible in Canada?
Yes. Fees paid to a licensed respiratory therapist for respiratory therapy services are eligible under the Medical Expense Tax Credit (METC) and can be reimbursed through a Health Spending Account (HSA), provided the therapist 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 respiratory therapist qualifies as a "medical practitioner" depends on provincial licensing law.
What Qualifies
- Assessment and treatment of respiratory conditions (asthma, COPD, sleep apnea, etc.) by a licensed respiratory therapist
- Pulmonary rehabilitation programs and breathing exercises delivered by an RT
- CPAP therapy initiation, fitting, titration, and ongoing follow-up care
- Respiratory therapy provided in a hospital, clinic, or community setting
- Services provided in Alberta, Manitoba, New Brunswick, Nova Scotia, Ontario, Quebec, or Saskatchewan
Good to Know
- Provincial recognition: Respiratory therapists are recognized as authorized medical practitioners in Alberta, Manitoba, New Brunswick, Nova Scotia, Ontario, Quebec, and Saskatchewan. They are not currently recognized in BC, Newfoundland and Labrador, Northwest Territories, Nunavut, PEI, or Yukon.
- Documents to keep: A receipt from the respiratory therapist or clinic showing the date, service description, and amount paid. No separate prescription is required.
Frequently Asked Questions
Is respiratory therapy CRA eligible?
Yes, when provided by a licensed respiratory therapist in Alberta, Manitoba, New Brunswick, Nova Scotia, Ontario, Quebec, and Saskatchewan as a medical practitioner. The expense qualifies under paragraph 118.2(2)(a).
Can I claim respiratory therapy through my HSA?
Yes. Submit a receipt from your respiratory therapist. 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".
This information is sourced from the Canada Revenue Agency's official Medical Expense Tax Credit (METC) reference guide (lines 33099 and 33199). This is not tax advice. For the most current rulings, consult the CRA directly or speak with a qualified tax professional.
Based on CRA data last updated 2026-01-20. Page last reviewed 2026-03-20.