Is ABA Therapy Tax Deductible in Canada?

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 dependents) of your federal return. The federal non-refundable tax credit is approximately 15% of eligible expenses above the annual threshold.

ABA therapy supervised by a registered psychologist is the most straightforward claim. Therapy delivered by BCBAs or RBTs may also qualify when prescribed by a medical practitioner. Keep all receipts, invoices, and letters of medical necessity. The CRA can request supporting documentation at any time during the standard reassessment period.

The medical expense claim works alongside the Disability Tax Credit (DTC), which provides an additional $9,000+ in federal non-refundable credits annually. If your child qualifies for the DTC, you can also open a Registered Disability Savings Plan (RDSP) and receive up to $3,500 per 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 provides an additional credit through the Ontario Health Premium and the Ontario Trillium Benefit. Consult a tax professional experienced with disability-related claims to ensure you are maximizing all available credits — many families leave thousands of dollars on the table because they do not know what they are entitled to.