Caretaker Training
Reasonable training costs for an individual or related person to care for a patient with a mental or physical infirmity
Is caretaker training CRA eligible in Canada?
Yes. Reasonable expenses paid to train an individual, or a person related to the individual, to care for a patient with a mental or physical infirmity are eligible medical expenses under paragraph 118.2(2)(l.8) of the Income Tax Act, as confirmed in paragraph 1.113 of Income Tax Folio S1-F1-C1. The patient must be related to the individual and must be either a member of the individual's household or dependent on the individual for support. Because a Health Spending Account reimburses CRA-eligible medical expenses, caretaker training is eligible for HSA reimbursement when these conditions are met.
What Qualifies
- Training for a caregiver to look after a family member with a severe mental or physical disability
- Training to safely operate specialized medical equipment at home for an eligible patient
- Care training programs for looking after a parent, child, or other related person with dementia, Alzheimer's disease, or a similar condition
- Reasonable costs for training directly connected to the care of a specific patient with a mental or physical infirmity
- The patient must be a relative of the individual and must be either a member of the individual's household or dependent on the individual for support
What Does Not Qualify
- Training provided by the individual's spouse or common-law partner
- Training provided by a person under 18 years of age
- General first aid courses with no connection to caring for a specific patient with an infirmity
- Health and wellness courses for general personal development
Frequently Asked Questions
Is caretaker training CRA eligible?
Yes. Reasonable training expenses for caring for a patient with a mental or physical infirmity are METC eligible under paragraph 118.2(2)(l.8) of the Income Tax Act.
Can I claim caretaker training through my HSA?
Yes, caretaker training that meets the CRA's conditions 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, "Caretaker training".
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.