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 not applicable 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 not applicable not applicable Yes not applicable not applicable not applicable not applicable not applicable not applicable not applicable
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 not applicable
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
Registered massage therapist or massage therapist not applicable Yes not applicable Yes Yes not applicable not applicable not applicable Yes not applicable 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 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
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 not applicable not applicable 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

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