Regulated Medical Professionals (Benefit Tips ® - © 2015)
Overview
Provincial health insurance covers the cost of many medically necessary services performed by physician, nurses, technicians and other health care professionals. In situations where the provincial plan does not cover the cost of a medical service it may be covered by your employee benefit plan.
Paramedical Services
The eligibility of medical expenses is limited by the Income Tax Act, Regulation and Canada Revenue Agency interpretations. The Act specifically lists some medical professionals (audiologist, dentist, medical doctor, nurse, occupational therapist, optometrist, pharmacist, physiotherapist, psychologist, speech-language pathologist) as well as more general terms to include the ever-changing list of regulated or authorized medical practitioners. Each province and territory enacts laws to licence and govern medical practitioners that operate in their jurisdiction and only services performed by those regulated medical practitioners are eligible.
Profession | Jurisdictions Where Regulated Note 2 | ||||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Acupuncturist | AB | BC | NL | ON | QC | ||||||||
Audiologist | AB | BC | MB | NB | NL | ON | QC | SK | |||||
Chiropodist | MB | NB | ON | ||||||||||
Chiropractor | AB | BC | MB | NB | NL | NS | ON | PE | QC | SK | YT | ||
Combined lab and x-ray technologist | AB | ||||||||||||
Counselling therapist | NS | ||||||||||||
Dental assistant | AB | MB | NB | NL | NS | PE | SK | ||||||
Dental hygienist | AB | BC | MB | NB | NL | NS | NT | NU | ON | PE | QC | SK | YT |
Dental nurse | MB | ||||||||||||
Dental technician or technologist | AB | BC | MB | NB | NL | NS | ON | QC | SK | ||||
Dental therapist | NL | NT | NU | SK | YT | ||||||||
Dentist | AB | BC | MB | NB | NL | NS | NT | NU | ON | PE | QC | SK | YT |
Denturist, dental mechanic, denturologist | AB | BC | MB | NB | NL | NS | NT | NU | ON | PE | QC | SK | YT |
Dietician | AB | BC | MB | NB | NL | NS | ON | PE | QC | SK | |||
Emergency medical technician | AB | BC | PE | SK | |||||||||
Hearing aid practitioner | AB | BC | MB | NL | QC | ||||||||
Kinesiologist | ON | ||||||||||||
Licensed or registered practical nurse | AB | BC | MB | NB | NL | NS | NT | NU | ON | PE | QC | SK | YT |
Marriage and family therapist | QC | ||||||||||||
Medical laboratory technologist | AB | MB | NB | NL | NS | ON | QC | SK | |||||
Medical radiation technologist | AB | NB | NS | ON | QC | SK | |||||||
Midwife | AB | BC | MB | NB | NS | NT | NU | ON | QC | SK | |||
Naturopath | AB | BC | MB | NS | ON | SK | |||||||
Occupational therapist | AB | BC | MB | NB | NL | NS | ON | PE | QC | SK | |||
Ophthalmic medical assistant | NT | NU | |||||||||||
Optician | AB | BC | MB | NB | NL | NS | ON | PE | QC | SK | |||
Optometrist | AB | BC | MB | NB | NL | NS | NT | NU | ON | PE | QC | SK | YT |
Pharmacist | AB | BC | MB | NB | NL | NS | NT | NU | ON | PE | QC | SK | YT |
Physician | AB | BC | MB | NB | NL | NS | NT | NU | ON | PE | QC | SK | YT |
Physiotherapist or physical therapist | AB | BC | MB | NB | NL | NS | ON | PE | QC | SK | YT | ||
Podiatrist | AB | BC | MB | NB | ON | QC | SK | ||||||
Professional technologist in orthoses/prostheses | QC | ||||||||||||
Psychological associate | BC | MB | ON | ||||||||||
Psychologist | AB | BC | MB | NB | NL | NS | NT | NU | ON | PE | QC | SK | |
Registered massage therapist or massage therapist | Note 1 | BC | NB | NL | ON | ||||||||
Registered nurse or nurse practitioner | AB | BC | MB | NB | NL | NS | NT | NU | ON | PE | QC | SK | YT |
Registered nursing assistant | MB | NT | QC | ||||||||||
Registered nutritionist | AB | NB | NS | QC | |||||||||
Registered psychiatric nurse | AB | BC | MB | SK | YT | ||||||||
Respiratory therapist | AB | MB | NB | NL | NS | ON | QC | SK | |||||
Sexologist | QC | ||||||||||||
Social worker | AB | BC | MB | NB | NL | NS | ON | PE | QC | SK | |||
Speech language pathologist | AB | BC | MB | NB | NL | ON | QC | SK | |||||
Surgeon | AB | BC | MB | NB | NL | NS | NT | NU | ON | PE | QC | SK | YT |
Traditional Chinese medicine practitioner | BC | ON |
Notes:
1. Alberta has been working toward regulation and since 2011 four associations have been providing some degree of self-regulation which will be considered for the purposes of approving massage therapy claims until the legislative process is complete.
- London and Counties Society of Physiologists
- Massage Therapist Association of Alberta (MTAA)
- Remedial Massage Therapists Association (RMTA)
- Natural Health Practitioners of Canada (NHPC) provided the therapist has met either 2,200 hours of formal education for the 2,200-hour competency equivalency requirement
2. Table key
Abbreviation | Province or Territory |
---|---|
AB | Alberta |
BC | British Columbia |
MB | Manitoba |
NB | New Brunswick |
NL | Newfoundland and Labrador |
NS | Nova Scotia |
NT | Northwest Territories |
NU | Nunavut |
ON | Ontario |
PE | Prince Edward Island |
QC | Quebec |
SK | Saskatchewan |
YT | Yukon |