Sexology

CRA last updated: 2026-01-20Last reviewed: 2026-03-20
Eligible

Sexual health therapy and clinical services by a licensed sexologist, eligible only in Quebec where sexologists are recognized as authorized medical practitioners.

: Yes: Not required: Not required: Not required: Select provinces

Practitioner rules by province

Who can provide this service for it to be eligible

1 of 13 provinces
ProvincePractitionerStatus
QuebecSexologist
Not recognized
Ontario

What's covered

  • Sexual health counselling and clinical assessment by a licensed sexologist in Quebec
  • Sex therapy for a diagnosed sexual dysfunction or medical condition by a Quebec-licensed sexologist
  • Sexual rehabilitation services provided by a sexologist at a medical clinic in Quebec

Is sexology CRA eligible in Canada?

Yes. Fees paid to a licensed sexologist for clinical sexology services are eligible under the Medical Expense Tax Credit (METC) and can be reimbursed through a Health Spending Account (HSA), provided the sexologist is authorized to practice in Quebec.

Under paragraph 118.2(2)(a) of the Income Tax Act, amounts paid to a medical practitioner for medical services are eligible. Sexologists are recognized as authorized medical practitioners in Quebec under provincial regulation, making their services eligible in that province. No prescription is required.

What Qualifies

  • Clinical sexology assessments and consultations by a licensed sexologist in Quebec
  • Sex therapy for sexual dysfunction, medical conditions affecting sexual health, or psychological conditions treated through sexology
  • Sexual rehabilitation services provided in a clinical context in Quebec

Good to Know

  • Provincial recognition: Sexologists are recognized as authorized medical practitioners in Quebec only. Services provided by a sexologist in any other province or territory are not eligible under this practitioner category.
  • Documents to keep: A receipt from the sexologist showing the date, service description, and amount paid. No prescription is required.

Frequently Asked Questions

Is sexology CRA eligible?

Yes, when provided by a licensed sexologist in Quebec. The CRA recognizes sexologists as authorized medical practitioners in Quebec under paragraph 118.2(2)(a).

Can I claim sexology through my HSA?

Yes, if the service was provided by a licensed sexologist in Quebec. Submit the receipt for reimbursement through your HSA.

Source

Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Fees paid to health professionals".

Report an inaccuracy

Sexology

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.