Direct answer
Quick AnswerYes, privately paid ABA therapy qualifies as an eligible medical expense under the Income Tax Act (Section 118.2). Families can claim ABA costs on Line 33099 (medical expenses for self, spouse, and dependent children) of their tax return. The medical expense tax credit provides approximately 15% federal relief plus Ontario's 5.05% provincial credit on expenses exceeding the lesser of 3% of net income or $2,759 (2025).
Start with the short answer, then reveal deeper context where helpful.
Eligible medical expenses for autism include: ABA therapy fees, speech-language pathology, occupational therapy, psychological assessments, and certain assistive devices. Only amounts paid out-of-pocket qualify — expenses covered by OAP or private insurance cannot be claimed.
Eligible medical expenses for autism include: ABA therapy fees, speech-language pathology, occupational therapy, psychological assessments, and certain assistive devices. Only amounts paid out-of-pocket qualify — expenses covered by OAP or private insurance cannot be claimed.
Keep all receipts and invoices from therapy providers. Receipts must show the provider name, their professional designation, the patient name, dates of service, and amounts paid.
CRA
Eligible Medical Expenses — Income Tax Act, Section 118.2 (2025)
Yes, the federal Disability Tax Credit (DTC) and provincial OAP funding are separate programs. Learn how to stack both for maximum family support.
Yes, OAP core clinical childhood budgets cover ABA therapy through approved providers. Learn coverage amounts, wait times, and private ABA cost alternatives.
Private ABA therapy in Ontario costs $50-80/hour (RBT) and $120-200/hour (BCBA). Full intensive programs cost $50,000-$80,000/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.
Written by Spencer Carroll
Founder & Autism Advocate
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