If you paid for therapy last year, part of that cost may come back to you at tax time. In Canada, therapy fees can count toward the medical expense tax credit when they're paid to a practitioner the Canada Revenue Agency (CRA) recognizes. This guide is a step-by-step walkthrough. It covers which Ontario practitioners count, how to pick your 12-month period, which line to use and how to fix a past return if you forgot to claim.
This is general information, not tax advice. Only the CRA can confirm what you can claim on your own return. The numbers below are from the CRA's page for 2025 returns, so check the year you're filing.
Step 1: Check that your therapist is on the CRA's list
The medical expense credit covers payments for medical services by "authorized medical practitioners." The CRA keeps a table that shows which professions count in each province.
For Ontario, the CRA's current table includes:
psychologists
psychological associates
registered psychotherapists
social workers
registered nurses, including nurse practitioners
physicians
So fees paid to these professionals for therapy can count as medical expenses. The table also lists many other professions, such as occupational therapists and behaviour analysts.
One note to avoid confusion. The CRA's list of common expenses has a separate "therapy" entry that needs a prescription and an approved Disability Tax Credit form. That entry is about a different kind of therapy plan. Regular sessions with an authorized practitioner fall under "medical services by medical practitioners," which the CRA lists as eligible. If you're unsure which applies to you, ask the CRA.
Step 2: Gather your receipts and statements
The CRA says not to send receipts with your return. Keep them in case the CRA asks to see them later.
Each receipt should show the name of the person or company you paid. A good therapy receipt also shows the date, the amount, who the session was for and who gave it.
If insurance or a benefits plan paid part of the cost, keep those statements too. You can only claim the part you paid yourself and won't be paid back for. The exception is when the payback is counted as income on your tax slip.
Step 3: Choose your best 12-month period
You don't have to use the calendar year. The CRA lets you claim eligible expenses paid in any 12-month period that ends in the tax year you're filing. You just can't claim the same expense twice.
This helps if your therapy started partway through a year. For example, if most of your sessions were from July to June, you could use July 1 to June 30. Try a few periods and see which one gives the larger total.
Step 4: Decide who in your family claims
You can combine the eligible expenses you and your spouse or common-law partner paid for:
yourself
your spouse or common-law partner
your children who were under 18 at the end of the year
All of these go on line 33099 of one return.
The CRA's tip is to compare who should claim. It's often better for the partner with the lower net income to claim. That's because the amount you can claim is reduced by a threshold based on income.
Step 5: Do the math
Here's how the CRA's calculation works for line 33099 on 2025 returns:
Add up the eligible medical expenses for your chosen 12-month period.
Work out the lesser of 3% of your net income (line 23600) or $2,834.
Subtract the amount in step 2 from the amount in step 1. The result is what you can claim.
A simple example. Say your net income is $40,000. Three percent is $1,200, which is less than $2,834. If you paid $2,000 for therapy and other eligible costs, you could claim $800. This example is made up to show the math. It isn't advice about your return.
Tax software does this math for you. But knowing how it works helps you see why one partner may get more from the claim.
Step 6: Don't forget the Ontario credit
The federal claim is only part of it. The CRA says to claim the matching provincial credit on line 58689 of Form ON428, the Ontario tax form. Most tax software fills this in when you enter your medical expenses.
Claiming for other family members
If you paid therapy costs for a relative who depends on you, you may be able to claim them on line 33199. This can include:
your or your partner's children who were 18 or older, or grandchildren
parents, grandparents, brothers, sisters, aunts, uncles, nieces or nephews who lived in Canada at any time in the year
The math is done separately for each dependant, using that person's net income. The Ontario amount goes on line 58729 of Form ON428.
Forgot to claim? You can fix a past return
Many people find out about this credit after they've already filed. The CRA lets you change an assessed return to claim a credit or expense, such as medical costs. You have to wait until you get your notice of assessment first.
You can make the change:
online with "Change my return" in your CRA account, which the CRA says usually takes about 2 weeks
online with the ReFILE option in certified tax software, if you filed that way
by mail with Form T1-ADJ and your supporting documents, which takes longer
The CRA says it can't issue a refund for a change made more than 10 calendar years after the end of the tax year. So older receipts are worth a look, but don't wait too long.
Two related amounts to know about
Refundable medical expense supplement (line 45200). This is for working people with low incomes and high medical expenses. Unlike the main credit, it can be paid to you even if you owe no tax.
Disability supports deduction (line 21500). If you have an impairment in physical or mental functions, some expenses may be claimed here instead. You can also split them between this line and line 33099.
A quick year-round habit
Save each receipt the day you get it, in one folder or email label. Keep insurance statements with them. At tax time, you'll have everything in one place, and choosing your best 12-month period takes minutes. If you and your partner both pay for care, keep your receipts together. That makes it easy to compare who should claim, and it helps you spot any receipt that's missing a date, a name or the provider's details.
Support that fits your budget
Therapy is an investment in your health, and the cost is a real concern for many people. Knowing what you may get back can make it easier to plan. Read about how our direct billing works and our insurance information. If travel time is a barrier, online counselling may help.
You can see us in Kitchener, Waterloo, Cambridge or Ottawa, or by secure video from anywhere in Ontario.
Cost, billing and your first step
Sessions with our therapists range from $130 to $200, depending on the clinician.
We accept Health Spending Accounts (HSAs).
We can direct bill many insurers. Coverage depends on your plan, so check with your insurer before you start.
Book a free 15-minute consultation with our admin team. Ask them about receipts and billing, and they'll help you find a good fit.
If you're in crisis: if you or someone you love is in immediate danger, call 911. If you're thinking about suicide, call or text 9-8-8 any time, day or night.
Last reviewed: October 2026
Sources
Lines 33099 and 33199: eligible medical expenses you can claim on your tax return, Canada Revenue Agency
Authorized medical practitioners for the purposes of the medical expense tax credit, Canada Revenue Agency
Changing a tax return, Canada Revenue Agency