Authorized medical practitioners for the purposes of the medical expense tax credit
The following list identifies the health care professionals recognized by the Canada Revenue Agency as medical practitioners for the purposes of the medical expense tax credit.
Information for representatives of a provincial or territorial government, or a health care profession governing body (show/hide)
If you believe this list is not up to date, you may request changes. To do so, submit the information requested on Requesting changes to the list of provincially/territorially authorized medical practitioners.
| Profession | AB | BC | MB | NB | NL | NS | NT | NU | ON | PE | QC | SK | YT |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Acupuncturist | Yes | Yes | not applicable | not applicable | Yes | not applicable | not applicable | not applicable | Yes | not applicable | Yes | not applicable | not applicable |
| Audiologist | Yes | Yes | Yes | Yes | Yes | Yes | not applicable | not applicable | Yes | not applicable | Yes | Yes | not applicable |
| Chiropodist | not applicable | not applicable | Yes | Yes | not applicable | not applicable | not applicable | not applicable | Yes | not applicable | not applicable | not applicable | not applicable |
| Chiropractor | Yes | Yes | Yes | Yes | Yes | Yes | not applicable | not applicable | Yes | Yes | Yes | Yes | Yes |
| Combined lab and x-ray technologist | Yes | not applicable | not applicable | not applicable | not applicable | not applicable | not applicable | not applicable | not applicable | not applicable | not applicable | not applicable | not applicable |
| Counselling therapist | not applicable | not applicable | not applicable | Yes | not applicable | Yes | not applicable | not applicable | not applicable | Yes | not applicable | not applicable | not applicable |
| Criminologist (as a legally qualified psychotherapist) | Yes | ||||||||||||
| Dental assistant | Yes | not applicable | Yes | Yes | Yes | Yes | not applicable | not applicable | not applicable | Yes | not applicable | Yes | not applicable |
| Dental hygienist | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes |
| Dental nurse | not applicable | not applicable | Yes | not applicable | not applicable | not applicable | not applicable | not applicable | not applicable | not applicable | not applicable | not applicable | not applicable |
| Dental technician or technologist | Yes | Yes | Yes | Yes | Yes | Yes | not applicable | not applicable | Yes | not applicable | Yes | Yes | not applicable |
| Dental therapist | not applicable | not applicable | not applicable | not applicable | Yes | not applicable | Yes | Yes | not applicable | not applicable | not applicable | Yes | Yes |
| Dentist | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes |
| Denturist, dental mechanic, denturologist | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes |
| Dietician | Yes | Yes | Yes | Yes | Yes | Yes | not applicable | not applicable | Yes | Yes | Yes | Yes | not applicable |
| Emergency medical technician | Yes | Yes | not applicable | not applicable | not applicable | not applicable | not applicable | not applicable | not applicable | Yes | not applicable | Yes | not applicable |
| Hearing aid practitioner | Yes | Yes | Yes | not applicable | Yes | not applicable | not applicable | not applicable | not applicable | not applicable | Yes | not applicable | not applicable |
| Homeopath | not applicable | not applicable | not applicable | not applicable | not applicable | not applicable | not applicable | not applicable | Yes | not applicable | not applicable | not applicable | not applicable |
| Kinesiologist | not applicable | not applicable | not applicable | not applicable | not applicable | not applicable | not applicable | not applicable | Yes | not applicable | not applicable | not applicable | not applicable |
| Licensed or registered practical nurse | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes |
| Marriage and family therapist | not applicable | not applicable | not applicable | not applicable | not applicable | not applicable | not applicable | not applicable | not applicable | not applicable | Yes | not applicable | not applicable |
| Medical laboratory technologist | Yes | not applicable | Yes | Yes | Yes | Yes | not applicable | not applicable | Yes | not applicable | Yes | Yes | not applicable |
| Medical radiation technologist | Yes | not applicable | not applicable | Yes | not applicable | Yes | not applicable | not applicable | Yes | not applicable | Yes | Yes | not applicable |
| Midwife | Yes | Yes | Yes | Yes | not applicable | Yes | Yes | Yes | Yes | not applicable | Yes | Yes | Yes |
| Naturopath | Yes | Yes | Yes | not applicable | not applicable | Yes | not applicable | not applicable | Yes | not applicable | not applicable | Yes | not applicable |
| Occupational therapist | Yes | Yes | Yes | Yes | Yes | Yes | not applicable | not applicable | Yes | Yes | Yes | Yes | not applicable |
| Ophthalmic medical assistant | not applicable | not applicable | not applicable | not applicable | not applicable | not applicable | Yes | Yes | not applicable | not applicable | not applicable | not applicable | not applicable |
| Optician | Yes | Yes | Yes | Yes | Yes | Yes | not applicable | not applicable | Yes | Yes | Yes | Yes | not applicable |
| Optometrist | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes |
| Pharmacist | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes |
| Physician | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes |
| Physiotherapist or physical therapist | Yes | Yes | Yes | Yes | Yes | Yes | not applicable | not applicable | Yes | Yes | Yes | Yes | Yes |
| Podiatrist | Yes | Yes | Yes | Yes | not applicable | not applicable | not applicable | not applicable | Yes | not applicable | Yes | Yes | not applicable |
| Professional technologist in orthoses/prostheses | not applicable | not applicable | not applicable | not applicable | not applicable | not applicable | not applicable | not applicable | not applicable | not applicable | Yes | not applicable | not applicable |
| Psychological associate | not applicable | Yes | Yes | not applicable | not applicable | not applicable | not applicable | not applicable | Yes | not applicable | not applicable | not applicable | not applicable |
| Psychologist | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | not applicable |
| Psychoeducator (as a legally qualified psychotherapist) | Yes | ||||||||||||
| Registered massage therapist or massage therapist | not applicable | Yes | not applicable | Yes | Yes | not applicable | not applicable | not applicable | Yes | Yes | not applicable | not applicable | not applicable |
| Registered nurse (including nurse practitioner) | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes |
| Registered nursing assistant | not applicable | not applicable | Yes | not applicable | not applicable | not applicable | Yes | not applicable | not applicable | not applicable | Yes | not applicable | not applicable |
| Registered nutritionist | Yes | not applicable | not applicable | Yes | not applicable | Yes | not applicable | not applicable | not applicable | not applicable | Yes | not applicable | not applicable |
| Registered psychiatric nurse | Yes | Yes | Yes | not applicable | not applicable | not applicable | not applicable | not applicable | not applicable | not applicable | not applicable | Yes | Yes |
| Registered psychotherapist, legally qualified psychotherapist, psychotherapist legally authorized | not applicable | not applicable | not applicable | not applicable | not applicable | not applicable | not applicable | not applicable | Yes | not applicable | Yes | not applicable | not applicable |
| Respiratory therapist | Yes | not applicable | Yes | Yes | Yes | Yes | not applicable | not applicable | Yes | not applicable | Yes | Yes | not applicable |
| Sexologist | not applicable | not applicable | not applicable | not applicable | not applicable | not applicable | not applicable | not applicable | not applicable | not applicable | Yes | not applicable | not applicable |
| Social worker | Yes | Yes | Yes | Yes | Yes | Yes | not applicable | not applicable | Yes | Yes | Yes | Yes | not applicable |
| Speech language pathologist | Yes | Yes | Yes | Yes | Yes | Yes | not applicable | not applicable | Yes | not applicable | Yes | Yes | not applicable |
| Surgeon | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes |
| Traditional chinese medicine practitioner | not applicable | Yes | not applicable | not applicable | not applicable | not applicable | not applicable | not applicable | Yes | not applicable | not applicable | not applicable | not applicable |
| Vocational guidance counsellor (as a legally qualified psychotherapist) | Yes |
Latest changes
- Counselling therapist now authorized in Prince Edward Island
- Psychotherapist legally authorized now authorized in Quebec
- Midwife now authorized in Yukon
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