Whirlpool bath treatments (hot tub)

Are whirlpool bath treatments CRA eligible in Canada?

Yes. Whirlpool bath treatments are an eligible medical expense under the METC. CRA lists this expense as eligible with no prescription required and no T2201 needed. The key distinction is that it covers treatments — therapeutic sessions — rather than the purchase of a personal hot tub or spa. Because they are METC eligible, qualifying whirlpool bath treatments can be reimbursed through a Health Spending Account (HSA).

What Qualifies

• Whirlpool bath treatments administered at a medical clinic, rehabilitation centre, or by a licensed health professional for a specific condition
• Hydrotherapy sessions using a whirlpool bath as part of a physiotherapy, rehabilitation, or treatment plan for arthritis, musculoskeletal injury, or similar conditions
• Prescribed whirlpool treatments administered in a clinical or supervised setting

What Does Not Qualify

• Hot tub or spa purchase or installation for personal enjoyment or relaxation
• Recreational hydrotherapy or spa sessions at a wellness centre without a medical referral

Frequently Asked Questions

Are whirlpool bath treatments CRA eligible?

Yes. CRA lists whirlpool bath treatments as an eligible medical expense with no prescription required. This covers therapeutic treatments, not the purchase of a home hot tub.

Can I claim my hot tub through my HSA?

Generally no. The purchase of a home hot tub or spa does not qualify. Whirlpool bath treatments administered in a clinical setting do qualify.

Source

Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Artificial limbs, aids and other devices and equipment".