Authorized Medical Practitioners for Claiming Medical Expense Tax Credit
Did you know that the list of authorized medical practitioners whose services you can claim on your tax return varies from province to province (or territory)? See CRA’s non-exhaustive list: http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns300-350/330/ampp-eng.html
For example, British Columbia is one of four provinces which allow you to claim receipts from Registered Massage Therapists (RMTs); however, Registered Shiatsu Therapists (RSTs) don’t have a regulatory body or specific legislation under the Health Protections Act, so services provided by them do not qualify as a medical expense (see http://taxinterpretations.com/?p=38863).
Also not eligible in BC: chiropodists, combined lab and x-ray technologists, counselling therapists, dental assistants, dental nurses, dental therapists, homeopaths, kinesiologists, marriage and family therapists, medical laboratory technologists, medical radiation technologists, ophthalmic medical assistants, professional technologists in orthoses/prostheses, registered nursing assistants, registered nutritionists, respiratory therapists and sexologists.
See also CRA’s lists of eligible medical expenses and non-eligible medical expenses.