By Ramsey Rumig, RMT | Blue Mountain Wellness | November 2026
Yes. In Ontario, treatment from a registered massage therapist counts as an eligible medical expense for the federal medical expense tax credit. The Canada Revenue Agency keeps a table of which health professionals count in each province, and for Ontario it lists the registered massage therapist or massage therapist as eligible [1].
There are a few catches, though. You can only claim the part your insurance didn't pay, you need the right receipts, and the credit only kicks in once your family's medical costs pass a threshold. Here's how it works, and a checklist I'd use to put a year of receipts together.
Is RMT massage an eligible medical expense in Ontario?
It is. The CRA's list of eligible medical expenses includes medical services by medical practitioners, and it points to a separate table that says which professions count in which province [2][1]. In the Ontario column, the registered massage therapist or massage therapist row reads Yes [1].
In Ontario those two titles mean the same thing. Only people registered with the College of Massage Therapists of Ontario are allowed to use them [5]. So if your receipt comes from an RMT, you're in the right place.
Why do so many people say it isn't?
Because the answer changes depending on where you are and who you saw.
Province. The CRA looks at whether the practitioner is authorized under the laws of the province where the service was given [4]. Massage therapists are listed as eligible in British Columbia, New Brunswick, Newfoundland and Labrador, Ontario and Prince Edward Island, and not in the rest of the country [1]. Someone in another province can get a different answer and be right.
Who gave the massage. A massage from someone who isn't registered isn't an RMT treatment, so it doesn't fit the Ontario row.
Old advice. A lot of what's online is years out of date or written for a different province. If an answer doesn't point you to the CRA table, I wouldn't lean on it.
Can I claim the part my insurance already paid?
No. You can only claim the part of the expense that you, or someone else, have not been and will not be reimbursed for [2].
This is where most people either double count or leave money on the table. If your plan paid most of a session, only the part you paid yourself goes on your return. If you've used up your plan maximum for the year, every session after that is fully out of pocket and the whole amount counts. Your insurer's claim statements show exactly what they paid, so keep them with your receipts.
The CRA also treats GST/HST as part of an eligible medical expense, so the tax on your receipt is included in what you claim (CRA Income Tax Folio S1-F1-C1, paragraph 1.18.1). That may change going forward, since the federal budget has proposed taking HST off RMT treatment. I wrote about that in massage therapy is on its way to being HST exempt.
Which receipts and statements do I need to keep?
You don't send receipts with your return, but the CRA can ask to see them later [2]. The CRA says a receipt must show who you paid, and should also show what the payment was for, the date, and the patient's name [3].
From my side, every receipt we issue is set up for both your insurer and your taxes. You'll get a receipt after every visit.
Can I claim massage for my spouse or children?
Yes. On line 33099 you can claim eligible expenses for yourself, your spouse or common-law partner, and your or your spouse's children who were under 18 at the end of the tax year [2]. Other dependants who relied on you for support, such as an adult child, go on line 33199 [2].
It usually makes sense to put the whole household's medical expenses on one return. The CRA's own example shows the lower income spouse claiming them all, because the threshold below is tied to net income and comes out smaller for them [3].
Is the credit worth claiming for my household?
That depends on the threshold. You subtract the lesser of 3% of your net income or a fixed amount from your total medical expenses, and only what's left counts (CRA, lines 33099 and 33199). For the 2025 tax year that fixed amount is $2,834, and the CRA updates it each year (CRA guide RC4065).
Massage on its own rarely gets a household over that line. Massage added to dental work, glasses, prescriptions and other practitioners often does. That's why it's worth keeping every RMT receipt even in a year you think you won't claim.
You also get to pick the window. You can claim expenses paid in any twelve month period that ends in the tax year, as long as you didn't claim them the year before (CRA, lines 33099 and 33199). If your big expenses landed in the fall, a window running from one spring to the next may catch more of them than the calendar year does.
The claim checklist: one year of RMT receipts, start to finish
This is how I'd walk a year of massage receipts from the insurer statement to your return. Use your own numbers where it says to.
Gather every RMT receipt for everyone in the household, yourself, your spouse and your kids under 18. Check each one shows the therapist's name, the date, the patient and what it was for [3].
Pull your insurer's claim statements for the same visits. Next to each receipt, write down what the plan paid.
Work out your share of each visit. Session cost, including HST, minus what the plan paid. That difference is the number you can claim [2][4].
Add any visits the plan didn't cover at all, such as sessions after you hit your yearly maximum. The full amount counts for those.
Choose your twelve month window. Any twelve months ending in the tax year, skipping anything you claimed last year [2].
Add your other medical expenses for the same people and the same window: dental, glasses, prescriptions and so on.
Subtract the threshold. Take the lesser of 3% of net income or the CRA's fixed amount for that year, using the net income of the spouse who's claiming (CRA guide RC4065).
Enter what's left on line 33099, and keep the receipts and statements together in case the CRA asks [2].
A quick worked version with placeholders: if a session cost A including HST and your plan paid B, you claim A minus B for that visit. Add up every visit, add your other medical costs to get a total T, and your claim is T minus the threshold. If that comes out at zero or less, there's nothing to claim this year, but keep the receipts anyway in case a different twelve month window works better.
Tax software and an accountant will handle the math. The piece that's on you is having the receipts and statements in one place.
Frequently asked questions
Does a massage at a spa count the same as one from an RMT?
Only if the person who treated you is a registered massage therapist. In Ontario the eligible profession is the registered massage therapist or massage therapist, and only people registered with the College can use those titles [1][5]. If a spa receipt doesn't come from an RMT, it doesn't fit.
Can I claim mobile massage at home or only clinic visits?
The CRA's test is about who treats you, a practitioner authorized in the province where the service is given [4]. It doesn't say anything about where the table is set up. An RMT treatment at your home, cottage or rental is an RMT treatment.
Does HST on the session count as part of the expense?
Yes. The CRA treats GST/HST as part of an eligible medical expense (CRA Income Tax Folio S1-F1-C1, paragraph 1.18.1). Just remember to subtract anything your insurance paid back.
What if my receipts are spread across two calendar years?
That's what the twelve month window is for. Pick any twelve months that end in the tax year you're filing, as long as you didn't claim those expenses the year before [2].
Book a massage at home
If you're using your benefits this year, you can read how to use your massage benefits before year end, and the services and FAQ page covers what to expect at a visit.
We come right to you, anywhere from Wasaga Beach to Meaford, with a receipt that has what your insurer and the CRA look for. You can book on our Jane booking page.
Ramsey
Sources and References
Canada Revenue Agency. Authorized medical practitioners for the purposes of the medical expense tax credit (https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/lines-33099-33199-eligible-medical-expenses-you-claim-on-your-tax-return/authorized-medical-practitioners-purposes-medical-expense-tax-credit.html)
Canada Revenue Agency. Lines 33099 and 33199, Eligible medical expenses you can claim on your tax return (https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/lines-33099-33199-eligible-medical-expenses-you-claim-on-your-tax-return.html)
Canada Revenue Agency. RC4065, Medical Expenses (https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4065/medical-expenses.html)
Canada Revenue Agency. Income Tax Folio S1-F1-C1, Medical Expense Tax Credit (https://www.canada.ca/en/revenue-agency/services/tax/technical-information/income-tax/income-tax-folios-index/series-1-individuals/folio-1-health-medical/income-tax-folio-s1-f1-c1-medical-expense-tax-credit.html)
College of Massage Therapists of Ontario. About Massage Therapists (https://www.cmto.com/rmt-patients/about-massage-therapists/)
