Respiratory Therapy
Respiratory care and breathing therapy by a licensed respiratory therapist in Alberta, British Columbia, Manitoba, New Brunswick, Newfoundland and Labrador, Nova Scotia, Northwest Territories, Nunavut, Ontario, Prince Edward Island, Quebec, Saskatchewan, and Yukon.
Eligible provinces
Respiratory Therapist
7 of 13 provinces
Physician
13 of 13 provinces
Is respiratory therapy CRA eligible in Canada?
Yes. Respiratory therapy is a CRA-eligible medical expense when provided by an authorized medical practitioner, which means it's reimbursable through your HSA. Respiratory therapists are recognized as authorized medical practitioners in Alberta, Manitoba, New Brunswick, Nova Scotia, Ontario, Quebec, and Saskatchewan.
Frequently Asked Questions
Is respiratory therapy CRA eligible?
Yes. Respiratory therapy qualifies under paragraph 118.2(2)(a) of the Income Tax Act when provided by an authorized medical practitioner. Respiratory therapists are recognized in AB, MB, NB, NS, ON, QC, and SK.
Can I claim respiratory therapy through my HSA?
Yes. Submit a receipt from your authorized medical practitioner showing the date, service, and amount paid.
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.