Treatment Centre

Is a treatment centre CRA eligible in Canada?

Yes. Fees paid for the care or care and training of a patient at a school, institution, or other place are eligible medical expenses under paragraph 118.2(2)(e) of the Income Tax Act, as discussed in paragraphs 1.56–1.63 of Income Tax Folio S1-F1-C1. Written certification is required. Because a Health Spending Account reimburses CRA-eligible medical expenses, treatment centre fees are eligible for HSA reimbursement when these conditions are met.

What Qualifies

• Fees paid to a detoxification clinic for care of a patient addicted to drugs or alcohol, with written certification
• Residential treatment program fees for a patient with a mental or physical impairment where specialized equipment and personnel are provided
• Fees paid to an institution specifically providing care and training for persons with a particular physical or mental handicap
• The patient must suffer from a physical or mental handicap and require the equipment, facilities, or personnel specially provided by that place
• An appropriately qualified person (such as a medical practitioner) must certify in writing that the handicap is the reason the patient requires those specialized resources
• The treatment centre does not need to be a licensed hospital — it must, however, specifically provide equipment, facilities, or personnel for persons with the patient's particular handicap

What Does Not Qualify

• Wellness retreats or detox spas that do not specifically provide equipment, facilities, or personnel for the patient's handicap
• Residential facilities that primarily provide accommodation with only incidental medical services
• Stop-smoking courses or programs (except in exceptional medically prescribed and monitored cases)

Frequently Asked Questions

Is a treatment centre CRA eligible?

Yes. Fees for care at an institution that specifically provides for the patient's physical or mental handicap are METC eligible under paragraph 118.2(2)(e), with written certification.

Can I claim treatment centre fees through my HSA?

Yes, treatment centre fees that meet the CRA's conditions are reimbursable through a Health Spending Account.

Does the treatment centre need to be a hospital?

No. A detoxification clinic or treatment centre does not need to be a licensed hospital, but it must specifically provide equipment, facilities, or personnel for persons with the patient's particular handicap or impairment.

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".