Can I claim ABA therapy on my taxes in Canada?

ABA therapy costs may be eligible for the Medical Expense Tax Credit (METC) if a licensed health professional has prescribed the treatment. This generally means obtaining a written referral or prescription from your family doctor, paediatrician, or another licensed health professional before or at the time services begin. Without a prescription, the CRA may disallow the claim. Keep all receipts and the written prescription in your tax records. Because CRA rules and eligible expense categories can change, confirm eligibility with a tax accountant or by calling the CRA before filing.

What is the Medical Expense Tax Credit and how does it work?

The Medical Expense Tax Credit (METC) is a non-refundable federal tax credit claimed on Line 33099 of your T1 return (for your own, spouse's, or common-law partner's expenses) or Line 33199 (for dependants claimed on your return, including your child). Eligible expenses are those exceeding 3% of your net income or the annual threshold (approximately $2,635 for the 2025 tax year — this threshold is indexed annually). The federal credit rate is 15% on eligible expenses above the threshold. Ontario also has a provincial medical expense credit. Claimable expenses that may apply for autism therapy include: ABA therapy (if prescribed), SLP, OT, psychological assessments, autism diagnostic assessments, medications, and certain medically necessary devices.

What is the Disability Tax Credit (DTC) and how do I apply?

The Disability Tax Credit (DTC) is a non-refundable federal tax credit for individuals with a severe and prolonged impairment in physical or mental functions. Apply using Form T2201, completed by your family doctor or specialist. If approved, the DTC gives approximately $9,428 in federal disability amount for 2025 (supplemented for children under 18), resulting in a credit of roughly $1,400–$4,000 annually depending on your income and provincial credits. Critically, DTC approval also unlocks: (1) the Child Disability Benefit — a monthly federal payment up to $3,322/year (2025); (2) RDSP eligibility; (3) housekeeper and attendant care expense deductions. Apply as soon as autism is diagnosed — retroactive DTC approval may allow amended returns for up to 10 years.

What is the RDSP and how does it help autism families?

The Registered Disability Savings Plan (RDSP) is a federal savings vehicle available only to DTC-approved individuals. Once open, it earns the Canada Disability Savings Grant (CDSG) — up to $3,500/year (income-tested) in federal matching grants — and the Canada Disability Savings Bond (CDSB) — up to $1,000/year for lower-income families, with no contribution required. Lifetime limits: $70,000 in grants, $20,000 in bonds. The RDSP compounds tax-sheltered. Grants and bonds must be repaid if the plan is closed within 10 years of the last government contribution ("holdback period"). The RDSP does not reduce ODSP eligibility (as of 2014 ODSP reforms). Open one as early as possible after DTC approval — the grant/bond years lost cannot be recovered retroactively beyond a 10-year lookback.

Can I claim respite or attendant care costs?

Respite care costs — paid to a person who provides respite to enable a parent to work, seek work, or attend school full-time — may qualify as child care expenses on Schedule B of the T1, subject to income limits. Additionally, attendant care expenses for children who need ongoing supervision due to disability may be deductible. Prescriptions for therapy, medically necessary supplements, and some adaptive devices may also qualify under the METC. Because the interaction between child care expenses, METC, and disability credits is complex — and because claiming one may reduce the value of another — families paying significant therapy costs are strongly encouraged to work with a tax accountant who has experience with disability tax planning.

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Direct answer

Claiming autism therapy costs on Canadian taxes

ABA, OT, SLP, and autism assessment costs may qualify for the Medical Expense Tax Credit. The Disability Tax Credit unlocks the Child Disability Benefit and RDSP. Here is the full federal tax stack available to Ontario autism families — and how to access it.

Quick reference

Medical Expense Tax Credit (METC): claim ABA, OT, SLP, and assessments if prescribed. 15% federal credit on expenses above 3% of net income (~$2,635 threshold for 2025).
Disability Tax Credit (DTC — T2201): ~$1,400–$4,000/year federal credit. Unlocks Child Disability Benefit and RDSP.
Child Disability Benefit: monthly federal payment up to $3,322/year (2025, income-tested) for DTC-approved children under 18.
RDSP: federal grants up to $3,500/year, bonds up to $1,000/year. Open as early as possible.
Tax rules change annually. Always verify eligibility with a tax accountant or CRA.

The federal tax stack at a glance

The following table summarizes the key programs. Dollar amounts are approximate for the 2025 tax year and may change annually. This is general information — not tax advice. Consult a tax accountant familiar with disability tax planning for your specific situation.

Medical Expense Tax Credit (METC)

Lines 33099 / 33199

Non-refundable. Expenses above 3% net income or ~$2,635 threshold. 15% federal credit + Ontario provincial credit.

Requires prescription for ABA/OT/SLP to qualify.

Disability Tax Credit (DTC)

Form T2201

Non-refundable. ~$1,400–$4,000/yr federal credit (varies by income). Unlocks Child Disability Benefit and RDSP.

Apply retroactively — up to 10 years of amended returns if approved.

Child Disability Benefit (CDB)

Automatic with DTC approval

Tax-free monthly federal payment — up to $3,322/year (2025). For DTC-approved children under 18.

Income-tested. Paid alongside Canada Child Benefit.

Registered Disability Savings Plan (RDSP)

Open at any bank

Federal grants up to $3,500/yr (income-tested), bonds up to $1,000/yr. Tax-deferred growth.

10-year holdback on grants/bonds. Open early — lost years cannot be recovered retroactively.

Child Care Expense Deduction

Line 21400

Respite and some attendant care may qualify as child care expenses. Subject to earned income limits.

Cannot double-claim with METC for same expense.

Medical Expense Tax Credit — what qualifies

The METC is the most commonly applicable credit for families paying for autism therapy privately. Expenses generally need a prescription from a licensed health professional to be eligible. Eligible expenses that may apply:

ABA therapy — if prescribed by a licensed health professional (family doctor, paediatrician, or psychologist). Get a written prescription before services begin.
Occupational therapy (OT) — provided by a Registered Occupational Therapist. A prescription strengthens the claim.
Speech-Language Pathology (SLP) — provided by a registered SLP.
Autism diagnostic assessments — conducted by a registered psychologist or developmental paediatrician.
Prescribed medications — medications prescribed for autism-related conditions (anxiety, ADHD co-occurring conditions, etc.).
Medically necessary devices — certain communication devices and adaptive aids if prescribed.

Expenses reimbursed by insurance are not eligible — only the net out-of-pocket portion qualifies. Keep every receipt, and ensure receipts identify the provider, service type, date, and amount.

The Disability Tax Credit — apply now, not later

The DTC is the cornerstone of the federal disability tax stack. Many families delay applying — believing their child must be older, or that approval is uncertain. But the DTC can be applied for at any age, including infancy, and retroactive approval allows amended tax returns for up to 10 years.

Steps to apply:

Download Form T2201 from canada.ca or ask your family doctor's office.
Have your family doctor, paediatrician, or psychologist complete and sign Part B (the medical practitioner section). There may be a fee for this service — ask your provider.
Complete Part A yourself (personal information).
Submit to CRA by mail or through My Account online.
CRA reviews and issues a determination — allow 8–16 weeks. If denied, you can file an objection or seek assistance from the Disability Tax Credit Consultants or a tax professional.

Once approved, apply immediately for the Child Disability Benefit (automatic through Canada Child Benefit) and open an RDSP at any bank or credit union.

Next Steps

What are the full costs before the tax credits?

Understanding the base hourly rates for ABA therapy — and what hidden costs are often missed — helps you calculate the full expense before applying credits.

ABA therapy cost per hour in Ontario Hidden costs of intensive ABA

About This Article

Written by:Spencer Carroll - Founder & Autism AdvocateParent of autistic child navigating OAP system

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