Speech Therapy

Is speech therapy CRA eligible in Canada?

Yes. Speech therapy services provided by a licensed speech-language pathologist (SLP) qualify as medical expenses under the Medical Expense Tax Credit (METC) pursuant to paragraph 118.2(2)(a) of the Income Tax Act. Because a Health Spending Account reimburses CRA-eligible medical expenses, speech therapy is eligible for HSA reimbursement when the provider is an authorized medical practitioner in the province where services are rendered.

What Qualifies

• Speech therapy for speech or language disorders delivered by a licensed SLP
• Stuttering treatment provided by a licensed speech-language pathologist
• Swallowing (dysphagia) therapy after surgery, stroke, or neurological injury
• Augmentative and alternative communication (AAC) assessments by a licensed SLP
• Services rendered in any province or territory that recognizes speech-language pathologists as authorized medical practitioners

What Does Not Qualify

• Services by an unlicensed or unregistered provider
• Speech coaching or presentation skills training for non-medical purposes
• Language learning courses or general tutoring

Good to Know

• Province recognition: Speech-language pathologists are recognized as authorized medical practitioners in Alberta, British Columbia, Manitoba, New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario, Quebec, and Saskatchewan. They are not currently recognized in the Northwest Territories, Nunavut, Prince Edward Island, or Yukon. Services rendered in an unrecognized jurisdiction do not qualify.
• Documents to keep: Receipt showing the provider's name, registration number, date of service, and amount paid.

Frequently Asked Questions

Is speech therapy CRA eligible?

Yes. Fees paid to a licensed speech-language pathologist are eligible medical expenses under paragraph 118.2(2)(a) of the Income Tax Act, provided the SLP is authorized to practise under the laws of the province where the service is rendered.

Can I claim speech therapy through my HSA?

Yes. Because speech therapy by a licensed SLP is a CRA-eligible medical expense, it is reimbursable through a Health Spending Account.

Source

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