Yes, 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).
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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.
Verified Facts
Early Start Denver Model (ESDM) delivered to children aged 18–30 months produced significant gains in IQ, adaptive behaviour, and autism severity — some children no longer met diagnostic criteria at follow-up
Cochrane systematic review finds evidence that early intensive behavioural intervention (EIBI) may produce positive effects on adaptive behaviour and communication for young children with ASD (low certainty of evidence)
WHO recommends accessible, community-based early interventions for children with autism — timely evidence-based psychosocial interventions improve communication and social engagement
88,175, children are registered in the Ontario Autism Program
23.4%, Only 20,666 children have active funding agreements () — less than one in four