Addiction Treatment Centre

Is an addiction treatment centre CRA eligible in Canada?

Conditionally. Fees paid for care at an addiction treatment centre are eligible medical expenses for a person addicted to drugs, alcohol, or gambling. A medical practitioner must certify in writing that the person needs the specialized equipment, facilities, or staff provided by the centre. Because qualifying treatment centre fees are METC eligible, they can be reimbursed through a Health Spending Account (HSA).

What Qualifies

• Fees for care at a treatment centre for a person addicted to drugs, alcohol, or gambling
• The centre must provide specialized equipment, facilities, or staff for the patient's addiction
• A medical practitioner must certify in writing that the patient needs those specialized resources

What Does Not Qualify

• Treatment centre fees without written certification from a medical practitioner
• Wellness retreats or facilities that do not specifically provide specialized equipment, facilities, or staff for addiction

Frequently Asked Questions

Is an addiction treatment centre CRA eligible?

Conditionally. The patient must be addicted to drugs, alcohol, or gambling, and a medical practitioner must certify in writing that they need the specialized equipment, facilities, or staff provided by the centre.

Can I claim addiction treatment centre fees through my HSA?

Yes, when the conditions are met. Retain the written certification from a medical practitioner and receipts from the treatment centre.

Source

Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Cost of attendant care and care in certain types of facilities".