Registered Psychotherapists in Ontario are health care professionals recognized by the Canada Revenue Agency (CRA) as medical practitioners for the purposes of the medical expense tax credit. You can find more information here: http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns300-350/330-331/ampp-eng.html