Families in Ontario can claim the cost of ABA therapy as a medical expense on their taxes. Up until 2024 on a Psychologist or Medical Doctor could sign off on the Medical Tax Credit, but as of 2025, CRA officially recognizes Registered Behaviour Analysts as medical practitioners in Ontario and can now sign off on the required documentation.
If you’re paying out of pocket for ABA, this update could help reduce your tax bill and out-of-pocket expenses if you had a psychologist oversee the program.
Here’s what changed, what you can claim, and how to go about it.
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What Is the Medical Expense Tax Credit?
The Medical Expense Tax Credit (METC) is a federal credit that covers 15 percent of eligible medical expenses. It doesn’t give you a refund, but it lowers the amount of income tax you owe.
Ontario has its own version of this credit. To claim eligible medical expenses in Ontario, you enter the same expense total on your provincial tax form and enter it on line 58689.
What Changed in 2025?
On July 1, 2025, Ontario began regulating Behaviour Analysts under the Psychology and Applied Behaviour Analysis Act, 2021. From that point forward, Behaviour Analysts became part of the College of Psychologists and Behaviour Analysts of Ontario.
Once that happened, the Canada Revenue Agency (CRA) updated its list of authorized medical practitioners. Behaviour Analysts are now listed as recognized in Ontario, which means their services can be claimed under the METC.
The Ontario government has stated that this change gives families confidence that they’re working with trained, accountable professionals. It also provides some financial relief when paying privately for services.
What ABA Expenses Are Now Eligible?
You can now claim:
- ABA therapy sessions provided by a Registered Behaviour Analyst (RBA) or Board Certified Behaviour Analyst (BCBA)
- Personalized ABA therapy plans that are prescribed or supervised by a doctor, psychologist, or nurse practitioner
- Assessments and related services (such as those from psychologists or speech-language pathologists), if they are needed for your child’s treatment
Here’s what you can’t claim:
- Administrative or registration fees
- Social or recreational programs that are not part of treatment
- Travel to therapy if the round trip is less than 80 kilometres
How to Claim ABA Therapy on Your Taxes
Here’s how to make your claim:
- Choose your 12-month period
Pick any continuous 12-month period that ends in the tax year. (Most families use January to December.) - Fill out the correct line on your federal return
- For a child under 18, use line 33099
- For a dependent over 18, use line 33199
- Apply the income threshold
Subtract either 3 percent of your net income or $2,759, whichever is less. (You only receive credit for the amount above that.) - Add the same amount to your Ontario tax return
Use line 58689 to claim the provincial version of the credit. - Use the lower-income spouse’s return, if possible
The lower earner in the household often gets the larger benefit from the claim.
Learn more about making your claim from the CRA
What You Should Keep on File
The CRA doesn’t require receipts when you file your return, but they can ask for them later. We suggest holding onto the following:
- Detailed receipts that show the provider’s name, registration number, date of service, and description of the therapy
(For example: “ABA therapy – Jane Smith, RBA #12345 – July 15, 2025 – $150”) - A referral or prescription from a doctor, psychologist, or nurse practitioner
- Your child’s Disability Tax Credit (DTC) certificate, if they qualify
If your provider doesn’t include their credentials on your receipts, ask them to update the format.
How Portia Learning Centre Can Help
At Portia, we have Registered Behaviour Analysts on staff, and we provide all the documentation you’ll need when tax season comes around. You can talk with Pam Giles or your own RBA.
We also offer free screenings, so you can get started with a plan that makes sense for your child.Book a free screening or start your intake today