Is ABA Therapy Tax Deductible in Ontario?
Direct answer
For an Ontario ABA expense to qualify, match the payment to a CRA category. CRA recognizes behaviour analysts as medical practitioners in Ontario, and eligible medical expenses can include amounts paid to a medical practitioner for medical services. A separate therapy rule for salary and wages includes Disability Tax Credit eligibility.
- 2025 Ontario credit rate
- 5.05%
Key facts
What this means for your family
Match the payment to a category before assuming it qualifies, since CRA treats an amount paid to a recognized medical practitioner for medical services differently from a general invoice that just says ABA therapy. Confirm that whoever billed you is recognized as an authorized medical practitioner in Ontario, because that recognition, not the label on the invoice, is what CRA actually checks. Ask about the separate rule for salary and wages paid for therapy too, since that path depends on the person receiving therapy already being eligible for the Disability Tax Credit, among other conditions, and is narrower than a blanket claim. Claim only the portion you paid yourself and were never reimbursed for, since insurance or public funding covering part of a cost changes what you can report. Keep every receipt dated, marked as paid, and clear about the reason for payment and the patient's name, because CRA can ask to see that documentation later, and a vague invoice will not hold up.
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 |
About This Article
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Payments to Ontario behaviour analysts
- The CRA lists behaviour analysts as authorized medical practitioners in Ontario effective July 1, 2024. Its technical folio says an eligible medical expense can include an amount paid to a medical practitioner for medical services.
- Do not treat the words ABA therapy on an invoice as the complete eligibility test. Identify the person who provided the service, confirm that the provider is an authorized medical practitioner in Ontario, and confirm that the payment was for medical services before claiming it.
Separate rule for therapy remuneration
- The CRA also identifies salary and wages paid for therapy as eligible when the person receiving therapy is eligible for the Disability Tax Credit, among other conditions. This rule is narrower than a statement that every privately paid ABA fee qualifies.
How the 2025 claim is calculated
- For oneself, a spouse or common-law partner, and dependant children under 18, eligible expenses are reported on federal line 33099.
- Ontario uses line 58689 for the corresponding medical expenses and applies Ontario's 5.05% non-refundable tax credit rate.
Reimbursements and records
- Generally, claim only the part of an eligible expense for which the taxpayer has not been and will not be reimbursed. This rule requires attention to insurance, public funding, and any other reimbursement arrangement rather than a blanket statement about all out-of-pocket invoices.
- Keep receipts and supporting documents in case the CRA asks to review them. CRA guidance says receipts should be dated, marked paid, and clearly show the reason for the payment and the patient's name.
Frequently asked questions
No categorical rule was verified. The CRA recognizes behaviour analysts as medical practitioners in Ontario, so a payment may fit the medical-services rule. Salary or wages paid under the separate therapy rule require Disability Tax Credit eligibility.
Use federal line 33099 for eligible medical expenses paid for yourself, a spouse or common-law partner, or a dependant child under 18. Ontario residents use line 58689 for the corresponding provincial medical-expense amount.
Ontario's non-refundable tax credit rate is 5.05%.
Generally, no. CRA guidance says you can claim only the part of an eligible expense for which you or someone else has not been and will not be reimbursed.
Keep receipts and supporting documents in case the CRA asks to see them. CRA guidance says receipts should be dated, marked paid, and clearly show the reason for payment and the patient's name.
Sources
Authorized medical practitioners for the purposes of the medical expense tax credit
Checked
Income Tax Folio S1-F1-C1, Medical Expense Tax Credit
Checked
Medical Expenses 2025, guide RC4065
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Lines 33099 and 33199, eligible medical expenses
Checked
2025 income tax guide, reimbursement rule for eligible medical expenses
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Form ON428, Ontario Tax, 2025
Checked
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.
Does the Ontario Autism Program Cover ABA Therapy?
Yes. OAP core clinical services include ABA therapy. AccessOAP sets each child's allocation by age and support needs, from $6,600–$65,000/year.
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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