Traditional Chinese Medicine

Is traditional Chinese medicine CRA eligible in Canada?

Yes. Fees paid to a licensed traditional Chinese medicine (TCM) practitioner are CRA-eligible medical expenses where the practitioner is recognized in the province where services are rendered. TCM practitioners are currently recognized in British Columbia and Ontario. Services in provinces that do not recognize TCM 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

• 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. Fees paid to a licensed TCM practitioner qualify under paragraph 118.2(2)(a) of the Income Tax Act in British Columbia and Ontario (currently British Columbia and Ontario).

Can I claim traditional Chinese medicine through my HSA?

Yes, if the practitioner is licensed and recognized in the province where services are rendered.

Source

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