Are your services tax deductible?

Can you claim therapy fees on your Canadian tax return?

If you're wondering whether your therapy sessions are tax-deductible, here's what you need to know: psychotherapy and counselling fees may qualify as eligible medical expenses under the Canada Revenue Agency’s (CRA) Medical Expense Tax Credit, but only when the service is provided by an authorized medical practitioner as defined for the province or territory where the service is delivered. Eligibility depends on the practitioner's designation and jurisdiction, not registration alone.

A Registered Social Worker (RSW) or Registered Psychotherapist (RP) may qualify as an authorized medical practitioner in some provinces or territories. That said, eligibility depends on the CRA’s province- and profession-specific rules, so registration alone does not automatically make your therapist's fees claimable everywhere in Canada.

What conditions must be met before claiming therapy fees?

Before you claim therapy fees on your taxes, here are the key things to confirm:

• The practitioner is legally authorized to practise in the province or territory where they provide the service.
• The practitioner’s professional category is listed by the CRA as an authorized medical practitioner for that jurisdiction.
• You retain an itemized receipt showing the practitioner’s name, professional designation, date of service, amount paid, and the patient’s name.
• You claim only the portion of fees that was not reimbursed through insurance or another benefit plan.

How are eligible therapy fees claimed on a tax return?

Eligible amounts are claimed as part of the Medical Expense Tax Credit, not as a direct income-tax deduction.

Because CRA rules can change, it's worth checking the CRA’s current authorized-medical-practitioner list or chatting with a qualified tax professional before you file.