If you are claiming the Medical Expense Tax Credit, you can include medical practitioners’ fees as part of your medical expenses. However, the list of authorized practitioners varies depending on where you live.
Authorized General Health Care Providers
In Prince Edward Island, if you incur fees from a range of general health care professionals, you can include these on your income tax return.
You can include fees from licensed practical nurses, registered practical nurses, registered nurses and nurse practitioners. Unfortunately, you are not permitted to include fees from nursing assistants.
If you have fees from emergency medical technicians, occupational therapists, physiotherapists or physical therapists, you can also take them into account when calculating your Medical Expense Tax Credit. Additionally, fees from pharmacists, physicians and surgeons are eligible for inclusion.
Unfortunately, Prince Edward Island is one of the few places in Canada where midwives are not considered authorized for the purpose of this credit.
To help you stay on top of your diet, you can also include fees from dietitians when claiming this credit. Note that you cannot include fees from nutritionists.
Authorized Dental and Vision Health Care Practitioners
In Prince Edward Island, fees from dental assistants, hygienists and dentists are all eligible. Additionally, if you see a denturist, dental mechanic or denturologist, you can also include these fees on your return. You cannot include fees from dental nurses, dental technicians or technologists.
If you need vision care, you can include fees from opticians and optometrists.
Authorized Alternative Care Practitioners
While many other provinces and territories are expanding their lists of authorized alternative care providers, Prince Edward Island only has one on the list — chiropractors. This means that while you can include fees from chiropractors, you cannot include fees from traditional Chinese medicine practitioners, acupuncturists, massage therapists or other alternative care providers.
However, it is possible to lobby to have more practitioners added to the list. Whether you want to add alternative care practitioners or specialists such as podiatrists to the list, you cannot request to have the list expanded as a private citizen. However, your provincial government representatives or members of health care governing bodies can request to make changes.
Authorized Mental Health Care Practitioners
When it comes to mental health care, residents of Prince Edward Island can claim fees from both psychologists and social workers on their income tax returns. However, they cannot claim fees from marriage and family therapists or counselling therapists on their returns.
Understanding the Importance of Authorized Practitioners
If you report fees from practitioners who are not considered authorized in your province, this will artificially inflate the amount of your Medical Expense Tax Credit.
If the CRA reassesses your return, it will require you to remove these fees and hold you responsible for any extra taxes owed.