Social Work
Counselling and clinical mental health services by a licensed social worker in Alberta, British Columbia, Manitoba, New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario, Prince Edward Island, Quebec, and Saskatchewan.
Practitioner rules by province
Who can provide this service for it to be eligible
| Province | Practitioner | Status |
|---|---|---|
| Alberta | Social Worker | |
| British Columbia | Social Worker | |
| Manitoba | Social Worker | |
| New Brunswick | Social Worker | |
| Newfoundland and Labrador | Social Worker | |
| Nova Scotia | Social Worker | |
| Ontario | Social Worker | |
| Prince Edward Island | Social Worker | |
| Quebec | Social Worker | |
| Saskatchewan | Social Worker |
What's covered
- Individual counselling sessions with a registered social worker (RSW)
- Mental health support, crisis intervention, and clinical assessment by a licensed social worker
- Family therapy provided in a clinical context by a licensed social worker
Is social work CRA eligible in Canada?
Yes. Fees paid to a licensed social worker for clinical services are eligible under the Medical Expense Tax Credit (METC) and can be reimbursed through a Health Spending Account (HSA), provided the social worker 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 social worker qualifies as a "medical practitioner" depends on provincial licensing law.
What Qualifies
- Individual counselling and clinical mental health services by a registered social worker (RSW)
- Mental health assessments, crisis intervention, and therapeutic support
- Family or group therapy delivered in a clinical setting by a licensed social worker
- Services provided in Alberta, BC, Manitoba, New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario, PEI, Quebec, or Saskatchewan
Good to Know
- Provincial recognition: Social workers are recognized as authorized medical practitioners in Alberta, BC, Manitoba, New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario, PEI, Quebec, and Saskatchewan. Social service workers and registered social service workers are separately recognized in Ontario. Social workers are not currently recognized in the Northwest Territories, Nunavut, or Yukon.
- Documents to keep: A receipt from the social worker showing the date, service description, and amount paid. No prescription is required.
Frequently Asked Questions
Is social work CRA eligible?
Yes, when provided by a licensed social worker in Alberta, British Columbia, Manitoba, New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario, Prince Edward Island, Quebec, and Saskatchewan as a medical practitioner. The expense qualifies under paragraph 118.2(2)(a) of the Income Tax Act.
Can I claim social work services through my HSA?
Yes. Submit a receipt from your licensed social worker. 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.