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Direct answer
Yes, Applied Behaviour Analysis therapy qualifies as an eligible medical expense under the Income Tax Act Section 118.2 in Canada. Families claim ABA costs on Line 33099 of their federal return for an approximate 15% federal non-refundable tax credit, plus additional provincial credits that vary by province. Speech-language pathology and occupational therapy are also eligible.
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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 can add more than 9,000 dollars 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 dollars of government matching grants each year. 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.
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. The CRA can request these documents for up to 6 years.
Yes. The federal medical expense tax credit (Line 33099) applies across all provinces and territories. Provincial credits vary but all provinces offer some form of additional medical expense credit. ABA, speech-language pathology, and occupational therapy are eligible in every jurisdiction.
Yes, if you must travel more than 40 km one way to access therapy not available locally. You can claim vehicle expenses (simplified method: per-km rate) or public transit costs. If you travel more than 80 km, you may also claim meals and accommodation.
CRA
Canada Revenue Agency - Income Tax Act Section 118.2, Eligible Medical Expenses (2025)
CRA
Line 33099 - Medical Expenses for Self, Spouse, and Dependants (2025)
Local route
Assessment routes, local providers and school boards are tracked city by city. Pick the one closest to you.
The clock
A child's place in the Ontario Autism Program queue is set by the AccessOAP registration date. 71,263 children are registered and still waiting for core funding (MCCSS FOI via OAC · May 2026).
Whether privately paid ABA therapy qualifies as a tax-deductible medical expense is under source review — confirm with the CRA or a tax pro.
Whether you can combine the federal Disability Tax Credit with OAP funding is under source review — confirm with the CRA and AccessOAP.
Compare RDSP and RESP savings vehicles for families of autistic children. Learn about government matching grants, contribution limits, and withdrawal rules.
Private ABA therapy in Ontario is commonly quoted at roughly 50-80 dollars an hour (RBT) and 120-200 dollars an hour (BCBA). Full intensive programs are commonly quoted at 50,000-80,000 dollars a year. See the cost breakdown.
Commitment to Accuracy: Our data is verified against official government reports (FAO, MCCSS), peer-reviewed scientific literature, and accessible public records. Last updated: March 24, 2026.
Next Steps
These statistics represent real children missing their critical developmental windows.
Related Resources
How many children are on the Ontario autism waitlist in 2026?
VerifiedAs of May 13, 2026, 91,974 children are registered with the Ontario Autism Program. However, only 20,711 (22.5%) have an active Core Funding Agreement. This represents ~300% growth in registrations since 2019, with 71,263 children still waiting for essential funding.
Source: MCCSS FOI via OAC · Mar 2026, FAO Report 2024 · Verify Link
How long do families wait for Ontario autism services?
VerifiedOntario autism wait times for core clinical services now exceed 5+ years (Ontario Autism Coalition, July 2026). Funding invitations are currently reaching families who registered in August 2021 (Ontario Autism Coalition, July 2026 (reported from community intake)). This delay far exceeds the sensitive early intervention window recommended by developmental specialists.
Source: MCCSS FOI via OAC · Mar 2026, FAO Report 2024 · Verify Link
Is the Ontario Autism Program underfunded?
VerifiedYes. The Financial Accountability Office (FAO) determined that $1.35 billion annually is needed to serve all registered children at 2018-19 service levels. The 2026-27 Ontario Budget allocated $965 million, leaving an estimated $385M+ annual shortfall. This gap is the primary driver of the perpetual 91,974+ child waitlist.
Source: Financial Accountability Office of Ontario [FAO] · Verify Link
Next steps & sources
Direct action pathways, primary source data, and contextual verification.
Founder & Autism Advocate
Registered
91,97491,974Children registered
Total in the Ontario Autism Program queue
MCCSS FOI via OAC · May 2026
Funded
20,71120,711Have active funding
Only 22.5% of registered children
MCCSS FOI via OAC · May 2026
Waiting
71,26371,263Still waiting
Registered. Diagnosed. Un-funded.
MCCSS FOI via OAC · May 2026
Verified , MCCSS FOI via OAC · May 2026
| Metric | Value |
|---|---|
| Children registered | 91,974 |
| Have active funding | 20,711 |
| Still waiting | 71,263 |