Regulated Medical Practitioners

In order for a medical service to be eligible, the federal Income Tax Act requires that the service be provided by a professional that are regulated in the jurisdiction that the service is performed.

Ontario (ON) Health Professionals

The governing legislation for health professionals in Ontario are the Regulated Health Professions Act, 1991 & Health System Improvements Act, 2007. The following chart shows the governing bodies (colleges) and legislation for various professions.

Health Profession Health Regulatory Colleges Health Profession Acts
Audiology and
Speech-Language Pathology
College of Audiologists and Speech-Language Pathologists of Ontario Audiology and Speech-Language Pathology Act, 1991
Chiropody College of Chiropodists of Ontario Chiropody Act, 1991
Chiropractic College of Chiropractors of Ontario Chiropractic Act, 1991
Dental Hygiene Dental Hygienists of Ontario Dental Hygiene Act, 1991
Dental Technology College of Dental Technologists of Ontario Dental Technology Act, 1991
Dentistry Royal College of Dental Surgeons of Ontario Dentistry Act, 1991
Denturism College of Denturists of Ontario Denturism Act, 1991
Dietetics College of Dietitians of Ontario Dietetics Act, 1991
Homeopathy * College of Homeopaths of Ontario Homeopathy Act, 2007
Kinesiology * College of Kinesiologists of Ontario Kinesiology Act, 2007
Massage Therapy College of Massage Therapists of Ontario Massage Therapy Act, 1991
Medical Laboratory Technology College of Medical Laboratory Technologists of Ontario Medical Laboratory Technology Act, 1991
Medical Radiation Technology College of Medical Radiation Technologists of Ontario Medical Radiation Technology Act, 1991
Midwifery College of Midwives of Ontario Midwifery Act, 1991
Naturopathy College of Naturopaths of Ontario Naturopathy Act, 2007
Nursing College of Nurses of Ontario Nursing Act, 1991
Occupational Therapy College of Occupational Therapists of Ontario Occupational Therapy Act, 1991
Opticianry College of Opticians of Ontario Opticianry Act, 1991
Optometry College of Optometrists of Ontario Optometry Act, 1991
Osteopathy College of Physicians and Surgeons of Ontario Drugless Practitioners Act, 1990
Pharmacy Ontario College of Pharmacists Pharmacy Act, 1991
Physiotherapy College of Physiotherapists of Ontario Physiotherapy Act, 1991
Psychology College of Psychologists of Ontario Psychology Act, 1991
Psychotherapy College of Physiotherapists of Ontario Psychotherapy Act, 2007
Respiratory Therapy College of Respiratory Therapists of Ontario Respiratory Therapy Act, 1991
Social Work and
Social Service Work
Ontario College of Social Workers and Social Service Workers Social Work and Social Service Work Act, 1998
Traditional Chinese Medicine College of Traditional Chinese Medicine Practitioners and Acupuncturists of Ontario Traditional Chinese Medicine Act, 2006

* Note: Some professions are still transitioning toward self-regulation and expenses for their services will not be eligible for reimbursement until they have fulfilled the requirements of the applicable legislation.

Regulated Medical Professionals in all Canadian Provinces and Territories