Is ABA Therapy Tax Deductible in Ontario and Canada?
Direct answer
ABA therapy can be an eligible medical expense under section 118.2 of the Income Tax Act. In Ontario, fees paid to a registered behaviour analyst or psychologist count. Therapy from other workers counts only if your child has an approved Disability Tax Credit and a psychologist, doctor or nurse practitioner prescribes and supervises it.
- Claim Line
- 33099
- Ontario claim line (child under 18)
- 58689
Key facts
- Federal Credit
- 14% (14.5% for 2025)
- CRA
- Provincial Credit
- Varies by province
- CRA
- Claim Line
- 33099
- CRA
- Eligible Therapies
- ABA, SLP, OT
- CRA
- Ontario behaviour analyst recognition
- Effective July 1, 2024
- CRA
- Ontario claim line (child under 18)
- 58689
- CRA
What this means for your family
Save every receipt, invoice, and letter of medical necessity as you go rather than trying to reconstruct records at tax time, because the Canada Revenue Agency may ask to see it later, and you should keep it for at least six years. Ask whoever supervises your child's ABA therapy to put their credentials in writing on the invoice, since the CRA rules depend on who delivers and supervises the therapy. Check whether your child also qualifies for the Disability Tax Credit, because that credit and the medical expense claim run alongside each other rather than replacing one another, and DTC approval also opens the door to a Registered Disability Savings Plan. Look into provincial credits too, since they vary and are easy to miss if you only fill in the federal lines. A tax professional who has handled disability-related claims before can help make sure you claim every credit you qualify for.
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How to Claim ABA on Your Taxes
Every dollar you spend out of pocket on ABA therapy - including the portion not covered by insurance or OAP - is potentially claimable as a medical expense on your Canadian tax return. You claim these expenses on Line 33099 (medical expenses for self, spouse or common-law partner, and dependant children under 18) of your federal return. The federal non-refundable tax credit is 14% (14.5% for 2025) of eligible expenses above the annual threshold. For 2025, the threshold is 3% of your net income or $2,834, whichever is less.
In Ontario, fees paid to a psychologist or to a behaviour analyst registered with the College of Psychologists and Behaviour Analysts of Ontario can be claimed, because the CRA has recognized behaviour analysts in Ontario as of July 1, 2024. Therapy from a worker who is not a CRA-recognized practitioner, such as a Registered Behavior Technician (RBT), counts only if your child is approved for the Disability Tax Credit and a psychologist, doctor or nurse practitioner prescribes and supervises it. Keep all receipts, invoices, and letters of medical necessity. The CRA may ask to see your supporting documents later, so keep them for at least six years.
Combine with the Disability Tax Credit
The medical expense claim works alongside the Disability Tax Credit (DTC), which, for the 2025 tax year, lets you claim a federal disability amount, plus a supplement for a child under 18. The CRA sets these amounts each year. If your child qualifies for the DTC, you can also open a Registered Disability Savings Plan (RDSP) and receive up to $3,500 a year in government matching grants. These are separate from the medical expense claim - you can benefit from both.
Provincial tax credits for medical expenses vary. Ontario has its own medical expense credit, claimed on line 58689 of Form ON428, using the same expenses you claim on federal line 33099. For 2025, the Ontario non-refundable credit rate is 5.05%. Consult a tax professional experienced with disability-related claims to make sure you claim every credit you qualify for.
The numbers behind this answer
Every answer on this site sits on the same verified counts. These are the current figures.
Ontario's figures, as of May 2026 (MCCSS FOI via OAC · May 2026).
Registered
91,974Children registered
Total registered in the Ontario Autism Program
Funded
20,711Have active funding
22.5% of registered children
Without active agreement
71,263Without an active funding agreement
An administrative status; it does not confirm current service delivery.
Show as table
| Metric | Value |
|---|---|
| Children registered | 91,974 |
| Have active funding | 20,711 |
| Without an active funding agreement | 71,263 |
Frequently asked questions
No. Match the payment to a CRA category. A payment to a behaviour analyst recognized in Ontario can fit the medical-services rule, but the words ABA therapy on an invoice are not the test. Salary or wages paid under the separate therapy rule also require Disability Tax Credit eligibility.
You can only claim the portion you paid out of pocket. Any amount covered by OAP, insurance, or other programs must be subtracted. If you paid $20,000 and insurance covered $3,000, you claim $17,000 on Line 33099.
Keep all invoices showing the provider name, their professional registration, the dates of service, the type of therapy, and the amounts paid. A letter from a medical practitioner prescribing ABA is also recommended. Keep these documents for at least six years, since the CRA may ask to see them.
Yes. The federal medical expense tax credit (Line 33099) applies across all provinces and territories. Provincial and territorial credits vary. Outside Quebec, you claim them on line 58689 of your provincial or territorial Form 428; Quebec residents should check with Revenu Québec. Which therapists count also varies: behaviour analysts are recognized only in Ontario, speech-language pathologists are not listed for Prince Edward Island or the territories, and occupational therapists are not listed for the territories.
Yes, if you must travel at least 40 km one way to get therapy that is not available closer to home. You can claim public transit costs, or vehicle expenses (simplified method: per-km rate) if public transit is not readily available. If you travel at least 80 km, you may also claim meals, accommodation and parking.
Next steps
Keep going with related guidance, tools, and evidence.
Related questions
Can You Combine the Disability Tax Credit with OAP Funding?
You can combine the DTC and OAP funding: they use separate eligibility rules, and neither program's rules exclude the other.
RDSP vs RESP: Which Is Better for Autism Families?
Compare RDSP and RESP savings vehicles for families of autistic children. Learn about government matching grants, contribution limits, and withdrawal rules.
How Much Does Private ABA Therapy Cost in Ontario?
What private ABA therapy can cost in Ontario depends on the provider. Ask for an itemized written quote that lists direct therapy, supervision, assessment, travel and cancellation charges. See the cost breakdown.
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