Traditional Chinese Medicine

Is traditional Chinese medicine CRA eligible in Canada?

Yes. Fees paid to a licensed traditional Chinese medicine (TCM) practitioner qualify as medical expenses under paragraph 118.2(2)(a) of the Income Tax Act where the practitioner is recognized as an authorized medical practitioner under the laws of the province where services are rendered. TCM practitioners are currently recognized in British Columbia and Ontario. Services provided in provinces or territories that do not recognize TCM practitioners as authorized medical practitioners are not eligible. Because a Health Spending Account reimburses CRA-eligible medical expenses, TCM services are eligible for HSA reimbursement when the above conditions are met.

What Qualifies

• TCM consultations, diagnostic assessments, and treatments by a licensed TCM practitioner in British Columbia or Ontario
• Herbal medicine prescribed and dispensed by a licensed TCM practitioner in a recognized province
• Acupuncture and other modalities when performed by a licensed TCM practitioner in a recognized province

What Does Not Qualify

• TCM services by an unlicensed or unregistered provider
• TCM services rendered in provinces or territories that do not recognize TCM practitioners as authorized medical practitioners
• Herbal supplements purchased over the counter without a consultation or prescription from a licensed TCM practitioner

Good to Know

• Province recognition: TCM practitioners are authorized medical practitioners in British Columbia and Ontario. Services in other provinces and territories are not currently eligible under the METC.
• Herbal medicine: Herbal products dispensed as part of a licensed TCM practitioner's treatment may qualify; over-the-counter herbal supplements do not.
• Documents to keep: Receipt showing the practitioner's name, registration number, date of service, and amount paid.

Frequently Asked Questions

Is traditional Chinese medicine CRA eligible?

Yes, in British Columbia and Ontario. Fees paid to a licensed TCM practitioner in those provinces are METC eligible under paragraph 118.2(2)(a) of the Income Tax Act. In other provinces, TCM services are not currently eligible.

Can I claim traditional Chinese medicine through my HSA?

Yes, if the practitioner is licensed and recognized in the province where services are rendered. TCM services meeting the CRA's criteria are 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".