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.