If you are claiming the Medical Expense Tax Credit, you are allowed to include medical practitioner fees as part of your eligible medical expenses. However, the list of authorized medical practitioners varies based on which province or territory you live in. If you reside in Manitoba, it’s important to understand which medical practitioners are considered authorized.

Authorized Doctors, Nurses and Other Medical Professionals in Manitoba

As a resident of Manitoba, you qualify to claim fees from a wide range of medical practitioners on your income tax return. In this province, you can claim nursing fees from licenses practical nurses, registered practical nurses, registered nurses and registered nurse practitioners.

You can also include fees from registered nursing assistants, medical lab technologists and midwives. It’s important to be able to claim these fees as many health care services are provided by assistants and techs, rather than doctors and nurses.

Finally, you may also include fees from physicians and surgeons on your income tax return.

Authorized Specialists in Manitoba

If you see a specialist who fits into one of the above categories, you may include their fees when claiming your Medical Expense Tax Credit. However, there are also specialists who don’t fall into the category of physician, surgeon or nurse. Depending on the specialist, you may be able to claim these fees as well.

In Manitoba, audiologists, dietitians, hearing aid practitioners, respiratory therapists and speech language pathologists are all considered authorized medical practitioners. In addition, chiropodists, podiatrists, occupational therapists, physiotherapists and physical therapists qualify.

Finally, if you incur fees from seeing a pharmacist, you may include those on your return as well.

Authorized Vision and Dental Care Practitioners in Manitoba

In Manitoba, you may include fees from a range of dental health care providers as part of your Medical Expense Tax Credit. The list of authorized dental care practitioners in Manitoba includes dental assistants, dental hygienists, dental nurses, dental technicians and dental technologists. It also includes dentists, denturists, dental mechanics and denturologists

If you require vision care, you can also include fees from opticians and optometrists on your income tax return.

Authorized Mental Health Care Practitioners in Manitoba

Psychological associates, psychologists, registered psychiatric nurses and social workers are all considered authorized medical practitioners in Manitoba for the purpose of the Medical Expense Tax Credit.

Unfortunately, marriage and family therapists are not included on the list. Note that fees from psychiatrists are eligible, since they are also considered physicians.

Authorized Alternative Care Providers in Manitoba

Only two alternative health care practitioners make the list of authorized medical practitioners in Manitoba — chiropractors and naturopaths. Unfortunately, there are no other alternative health care providers considered authorized in Manitoba.

The Importance of Being Authorized

If you have fees from health care practitioners who are not considered authorized for the purposes of this tax credit in Manitoba, you are not allowed to claim these fees on your income tax return. If you accidentally claim ineligible medical fees, the CRA may reassess your tax return and hold you liable for any unpaid income tax.