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Individuals > Tax return > Deductions > Medical expenses > List of allowable medical expenses

Institutional links

Authorized medical practitioners by province or territory for the purposes of claiming medical expenses

The following chart summarizes publicly available provincial and territorial information identifying those health care professionals authorized to practice as medical practitioners. This is not an all inclusive list of every profession that is authorized by each province or territory.

For the most up to date information, see Find a Physician and choose the provincial or territorial Web site that applies to you.

Profession AB BC MB NB NL NS NT NU ON PE QC SK YT
Acupuncturist Checkmark Checkmark                 Checkmark    
Audiologist Checkmark  Checkmark Checkmark Checkmark         Checkmark   Checkmark Checkmark  
Chiropodist   Checkmark Checkmark Checkmark         Checkmark     Checkmark  
Chiropractor Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark     Checkmark Checkmark Checkmark Checkmark Checkmark
Combined Lab and
X-Ray Technologist		 Checkmark                        
Dental Assistant Checkmark   Checkmark Checkmark Checkmark Checkmark       Checkmark   Checkmark  
Dental Hygienist Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark
Dental Nurse     Checkmark                    
Dental Technician
or Technologist		 Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark     Checkmark Checkmark Checkmark Checkmark Checkmark
Dental Therapist         Checkmark   Checkmark Checkmark       Checkmark Checkmark
Dentist Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark
Denturist,
Dental Mechanic,
Denturologist		 Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark
Dietician Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark     Checkmark Checkmark Checkmark Checkmark  

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Profession AB BC MB NB NL NS NT NU ON PE QC SK YT
Emergency Medical Technician Checkmark Checkmark                   Checkmark  
Hearing Aid Practitioner Checkmark Checkmark                 Checkmark    
Licensed or Registered Practical Nurse Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark    Checkmark Checkmark Checkmark Checkmark Checkmark
Massage Therapist   Checkmark     Checkmark       Checkmark        
Medical Laboratory Technologist Checkmark   Checkmark Checkmark   Checkmark     Checkmark   Checkmark Checkmark  
Medical Radiation Technologist Checkmark     Checkmark   Checkmark     Checkmark   Checkmark Checkmark  
Midwife Checkmark Checkmark Checkmark  Checkmark    Checkmark  Checkmark  Checkmark Checkmark   Checkmark Checkmark  
Naturopath  Checkmark Checkmark Checkmark     Checkmark     Checkmark     Checkmark  
Occupational Therapist Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark     Checkmark Checkmark Checkmark Checkmark  
Ophthalmic Medical Assistant             Checkmark Checkmark          
Optician Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark     Checkmark Checkmark Checkmark Checkmark  
Optometrist Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark

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Profession AB BC MB NB NL NS NT NU ON PE QC SK YT
Pharmacist Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark
Psychotherapist                          
Physician Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark
Physiotherapist or
Physical Therapist		 Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark     Checkmark Checkmark Checkmark Checkmark  Checkmark
Podiatrist Checkmark Checkmark Checkmark Checkmark         Checkmark   Checkmark Checkmark  
Psychological Associate   Checkmark             Checkmark        
Psychologist Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark  
Registered Nurse Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark
Registered Nursing Assistant Checkmark   Checkmark Checkmark     Checkmark Checkmark   Checkmark Checkmark Checkmark Checkmark
Registered Nutritionist Checkmark     Checkmark   Checkmark         Checkmark    
Registered Psychiatric Nurse Checkmark Checkmark Checkmark                 Checkmark  Checkmark
Respiratory Therapist Checkmark   Checkmark  Checkmark    Checkmark     Checkmark   Checkmark    
Social Worker Checkmark  Checkmark  Checkmark Checkmark  Checkmark Checkmark       Checkmark Checkmark Checkmark  
Speech Language Pathologist Checkmark  Checkmark Checkmark Checkmark         Checkmark   Checkmark Checkmark  
Surgeon Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark Checkmark
Traditional Chinese
Medicine Practitioner		   Checkmark                      
Date Modified: 2012-01-04

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