For Canadian practices outside Quebec
What must a therapy receipt include in Canada? Receipt, block-fee and cancellation-fee rules
What must a therapy receipt include in Canada? We found no single national template. The content comes from each clinician’s own regulator, from the funder or insurer being billed and, for a family’s tax claim, from the Canada Revenue Agency. This page compares what the official pages say for each profession and province, with a link beside each rule and a fictional receipt built from them.
This page is information, not legal advice. Each rule links to the official source we read on 2026-10-08; confirm it there before acting.
Last checked: 2026-10-08
What a therapy receipt has to show, and who decides
Therapy receipt requirements in Canada are not set by a single federal or provincial template; we found none. What an account or receipt must show depends on four things: the regulator of the clinician who delivered the service, the funder or insurer paying, the family’s own tax or insurance claim, and general rules on how fees are advertised. Regulators set content in their misconduct regulations, practice standards and record-keeping standards.
An insurance receipt for therapy is a separate question from a regulator’s rule, because each insurer and plan sets its own requirements. The admin templates guide lists what common insurer forms ask for. This page covers the regulator, funder and federal side.
| Source of the rule | What it decides | Where to check |
|---|---|---|
| Clinician’s regulator | Which details an account or financial record must show, how assistants and supervisors are named, and which fees must be disclosed before service. | The regulator’s misconduct regulation, practice standards and record-keeping standard |
| Funder or insurer | The fields its own invoice or receipt must carry, and which charges it will not pay. | The program’s provider guide or the insurer’s claim form |
| Family’s tax claim | The Canada Revenue Agency’s medical expenses page says receipts must show the name of the company or individual to whom the expense was paid.www.canada.ca | Canada Revenue Agencywww.canada.ca |
| Advertised fees | The Competition Bureau says advertising a price that mandatory fixed fees make unattainable raises concerns, unless the charge is imposed by government on purchasers, such as sales tax.competition-bureau.canada.ca | Competition Bureaucompetition-bureau.canada.ca |
A fictional therapy receipt built from the rules
The example below is a fictional receipt for a fictional clinic. Each field comes from a rule in the sections that follow, so one receipt can meet several regulators’ expectations at once. It is a fictional example only: no regulator, funder or insurer has approved the layout, and it makes no statement about tax. For tax questions, see the Canada Revenue Agency section below.
| Receipt field | Fictional example | Rule behind the field |
|---|---|---|
| Receipt number | Receipt 000123 | British Columbia’s autism funding invoices must carry an invoice number of at least four characters.www2.gov.bc.ca |
| Who was paid | Example Pediatric Therapy Centre | The Canada Revenue Agency says a medical receipt must show the name of the company or individual to whom the expense was paid.www.canada.ca |
| Client | Alex Example (the child receiving therapy) | CASLPO says billing for parent training goes on the financial record under the child’s name, because the child is the patient.caslpo.com |
| Payer and payment date | Received from Jordan Example (parent) on 3 March 2026 | Alberta’s speech-language pathology standard asks financial records to show the date payment was received and the identity of the payer.www.acslpa.ca |
| Service date and description | 3 March 2026: speech-language therapy session, individual | Ontario’s financial record rule for speech-language pathology lists each professional service and the date it was provided.www.ontario.ca |
| Length of service | 45 minutes | Alberta’s speech-language pathology standard asks for the length of time required to provide the service.www.acslpa.ca |
| Clinician | Sam Example, speech-language pathologist, registration number 12345 (fictional) | Alberta’s speech-language pathology standard asks for the professional’s name and credentials, including the practice permit number.www.acslpa.ca |
| Supervised services | Delivered by Riley Example, communicative disorders assistant, supervised by Sam Example | CASLPO says an invoice for support personnel names the supervising speech-language pathologist and the support person’s name and job title.caslpo.com |
| Fee and total | Session fee: [fee]. Total: [total] | Ontario’s financial record rule lists the fee charged for each service and the total fee.www.ontario.ca |
| Payment method and balance | Paid by credit card. Balance owing: [balance, if any] | Alberta’s speech-language pathology standard asks for the method of payment and any balance owing.www.acslpa.ca |
| Reduced or waived fee | Reduced fee: [reason, if any] | Nova Scotia’s occupational therapy record-keeping standard asks for the reason a fee was reduced or waived.nsotr.ca |
| Terms agreed in advance | Fee schedule and cancellation terms given before the first session | Ontario’s physiotherapy standard asks for a fee schedule covering cancellation or late fees and refunds before the patient is subject to any fee.collegept.org |
| Tax | Not shown in this example | This example makes no tax statement. The Canada Revenue Agency pages in the tax section say what applies.www.canada.ca |
Fictional example only. All names, the registration number and the dates are invented. Amounts are left as placeholders.
Itemized receipts and invoices: rules by profession and province
The table lists what we found for each regulator. The first content column covers what an account or financial record must show. The second covers what the same source says about packages, block fees, cancellation fees and late charges. Where a source says nothing on a topic, the cell says so; that describes the pages we read, not the regulator’s other documents.
Regulators in the same province can disagree. In Ontario, for example, only the physiotherapy regulation names block fees, while the occupational therapy and psychology and behaviour analysis regulations bar a reduction for prompt payment. Check each clinician’s own regulator.
| Jurisdiction and profession | Receipt and invoice content | Packages, block fees, cancellation and late fees |
|---|---|---|
| Ontario: speech-language pathology (CASLPO) | Misconduct includes a false or misleading account, an excessive fee, accepting payment for a service another party has paid for, failing to itemize an account on request, and selling or assigning a debt. The patient financial record shows the patient’s and member’s names, who provided the service if not the member, each service or product with its date and fee, the total fee and a record of the receipt given (O. Reg. 21/12, section 33). An invoice for support personnel names the supervising speech-language pathologist or audiologist and the support person’s name and job title.www.ontario.ca | CASLPO sets no fee schedule or minimum fee and expects options, limits and fees to be discussed before service. Prepayment is allowed if each session date is on the invoice and a plan covers cancelled sessions and refunds. Sessions billed in a calendar year must take place that year, and misdating an invoice is misconduct. No block-fee or cancellation-fee rule was found. Advice revised 20 May 2026.caslpo.com |
| Ontario: occupational therapy (COTO) | Misconduct includes a false account, an excessive fee, failing to itemize an account if asked or if it includes items bought for the client, and offering a reduction for prompt payment (O. Reg. 95/07). COTO says billing records show the provider’s full name and designation, the client’s full name, any third party billed with its name and address, items or services, dates, fee, method of payment, an invoice or receipt of payment and any differential fees. COTO says a fee should not be charged in the name of anyone but the client, and that students and assistants who took part are named with their titles.www.coto.org | Failing to tell the client the fee, and any penalties for late payment, before providing a service is misconduct (O. Reg. 95/07, paragraph 22). The COTO billing page says nothing on cancellation fees, packages or prepayment in the text we read.www.ontario.ca |
| Ontario: physiotherapy (CPO) | Misconduct includes a false account, failing to take reasonable steps to keep accounts under the member’s billing number fair and accurate, an excessive fee, and failing to itemize on request. The Funding, Fees and Billing Standard (effective 1 August 2025) expects clear, accurate and comprehensive invoices or receipts showing the fees charged, who provided the care and the terms of payment. Under the Supervision Standard (effective 1 February 2026), a physiotherapist assistant’s name and job title appear on the invoice, with the supervisor’s name and registration number, whenever the assistant provided all or part of the treatment.collegept.org | A block fee is misconduct unless a payment plan requires it, or the services and the amount are specified to the patient and the patient can buy the services individually (O. Reg. 388/08, paragraph 37). The standard asks for a fee schedule before any fee that covers bundled services, cancellation or late fees, interest and refunds; departures from it can only reduce fees. Before prepayment or bundles it asks for the option to buy one service at a time, refunds for unused services, and receipts issued only after delivery.www.ontario.ca |
| Ontario: psychology and behaviour analysis (CPBAO) | Misconduct includes a false account, an excessive fee, charging above the published fee schedule without telling the client first, a reduction for prompt payment, and failing to give an itemized account on request (O. Reg. 195/23). The Standards of Professional Conduct, section 15.1, require supervised services to be noted on invoices and receipts, issued in the name of the supervising registrant, the supervisor’s employer or professional corporation, naming the supervisor and the supervisee’s name, degrees and designations. A supervisee with a Certificate of Registration for Autonomous Practice may invoice independently.www.ontario.ca | Fees and charges, including those for late cancellations or missed appointments, must be disclosed before or at the start of service. Section 15.2: retainer funds go in a segregated account and are applied only to services rendered; payment for a specified multiple-session treatment plan or group series may be taken at the start if the client agrees unused fees are not refunded; other prepayment may not be required. Section 15.3 allows interest and a fee for a missed appointment or late cancellation if the client was told in advance. Practical applications updated 5 May 2026.cpbao.ca |
| British Columbia: speech-language pathology, occupational therapy, physiotherapy and psychology (CHCPBC) | Licensees charge clear and reasonable fees, keep accurate and complete billing records, ensure invoices and receipts do not mischaracterize the services, bill only for services delivered under their own name and licence number, and correct billing errors. A record shows the date and type of service, the amount charged, and the method and date of payment where appropriate to the setting. Standards effective 1 April 2026.chcpbc.org | Fees, billing arrangements and methods of payment are disclosed before the patient receives services, and consent information covers costs including potential charges for optional or additional services. No rule on block fees, prepaid packages or cancellation fees, and no prescribed receipt layout, was found on the official pages we read.chcpbc.org |
| Alberta: speech-language pathology (ACSLPA) | Standard 4.7 asks for accurate, detailed invoices in a timely manner and accurate financial records. Standard 4.3 lists what a private-practice financial record includes: client name or identifier, the professional’s name and credentials including the practice permit number, service dates, nature and length of the service, the fee charged and method of payment, the date payment was received and the payer’s identity, and any balance owing.www.acslpa.ca | Fee schedules, including fees for assessment and intervention, reports and equipment, are disclosed before service and the client’s consent to fees is documented. No block-fee or cancellation-fee rule was found. The PDF address reads October 2026, while the page for Standard 4.7 shows “Revised June 2022”.www.acslpa.ca |
| Alberta: psychology (CAP) | A psychologist who bills a client directly issues an itemized statement of account, and an interim statement on request (Standards of Practice, sections 14.2 and 14.6).www.cap.ab.ca | Full information on financial arrangements, including fee structure, fees for missed appointments and bill collection procedures, is given before the service. Retainer money is deposited in a separate account, withdrawn only for agreed services, and the unused portion is returned within 60 calendar days of the end of the relationship or the last service, whichever comes first. Standards dated 31 May 2023.www.cap.ab.ca |
| Alberta: physiotherapy (CPTA) | Clear, transparent, accurate and comprehensive invoices or receipts so the client understands the fees charged and the terms of payment; billing under the physiotherapist’s registration number; non-physiotherapy services not represented as physiotherapy.www.cpta.ab.ca | A fee schedule given before any fee covers bundled physiotherapy services, cancellation or late fees and interest charges, and refund policies. Before prepayment or bundles: the option to buy one service at a time, refunds for unused services, and receipts only after services are delivered. Page update stamp 12/03/2025.www.cpta.ab.ca |
| Saskatchewan: physical therapy (SCPT) | Standard 12 expects clear, transparent, accurate and comprehensive invoices or receipts so the client understands the fees charged, the service providers and the terms of payment, billing under the physiotherapist’s registration number, and no non-physiotherapy service shown as physiotherapy.scpt.in1touch.org | A fee schedule before any fee covers assessment and treatment fees, reports and record copies, equipment, cancellation or late fees and interest charges, and refund policies. Block packages are not addressed in Standard 12 in the text we read. Standards of Practice updated 2025.scpt.in1touch.org |
| Manitoba: speech-language pathology (CASLPM) | The Fees and Billings Practices standard expects detailed and accurate invoices and receipts, complete and accurate financial records, and that a client is not charged when a third-party payer has fully covered the fee. The Supervision standard says documentation and billing must accurately reflect the involvement of both the registrant and the supervisee. Both approved 2 May 2026.caslpm.ca | Fee schedules and refund policies, including those for bundled services and additional charges such as late payment fees, are disclosed before products or services are delivered. The standard sets no separate cancellation-fee rule in the text we read.caslpm.ca |
| Manitoba: physiotherapy (CPM) | The Funding, Fees and Billing practice direction expects clear, transparent, accurate and comprehensive invoices or receipts with the explanations the client needs, including who provided the service and the terms of payment; billing under the physiotherapist’s registration number; and no non-physiotherapy service shown as physiotherapy.manitobaphysio.com | A fee schedule, posted in the clinic and given beforehand, covers assessment and treatment fees, report and record-copy fees, equipment, cancellation or late fees and interest charges, and refund policies. Prepayment and block packages are not addressed in the text we read. Updated 17 September 2024.manitobaphysio.com |
| Nova Scotia: audiology and speech-language pathology (NSRASLP) | Standard 7.0: any fee, billing or account that uses the registrant’s name and registration number accurately reflects the services provided; charges are transparent, genuine, accurate and verifiable; fees are not charged to or accepted from the client when a third-party payer pays in full.nsraslp.ca | Clients get clear information before service on the cost, payment schedule, late payment charges and accepted payment methods, and a description of fees for bundled services if they ask. A registrant or practice setting that offers bundled sessions communicates the refund policy at the outset.nsraslp.ca |
| Nova Scotia: occupational therapy (NSOTR) | The Record Keeping practice standard (issued September 2017) lists the financial record: who provided the service and their title, the client’s full name and address, the item or service and its cost and date, the date and method of payment, differential fees for support personnel, the reason a fee was reduced or waived, any third party billed with its name and address, and any balance due.nsotr.ca | Packages, block fees and cancellation fees are not addressed in that standard in the text we read.nsotr.ca |
| Nova Scotia: physiotherapy (NSRPT) | The Funding, Fees and Billing standard (effective 15 June 2025) expects clear, transparent, accurate and comprehensive invoices or receipts showing the fees charged, the service providers and the terms of payment, billing under the physiotherapist’s registration number, and the fee for each service accurately on the bill or account.nsphysio.com | A fee schedule before any fee covers bundled services, cancellation or late fees and interest charges, and refund policies. Before prepayment or bundles: tell the patient what is covered, the cost of each service and the total; offer one service at a time; refund unused services; and issue receipts only after services are delivered.nsphysio.com |
| Nova Scotia: psychology (NSRP) | Billing practices must not give the impression that a psychologist provided work done by a non-psychologist, and the registrant ensures billing practices for non-psychologist providers are clear and transparent (Standards of Professional Conduct 4.10 and 4.11).www.ns-rp.ca | Fees and billing arrangements are agreed before service. A registrant does not request advance payment, although funds may be held in trust if the client agrees and applied only to services rendered. Interest may be charged on an overdue account if the client is informed. NSRP does not set fees.www.ns-rp.ca |
| New Brunswick: occupational therapy (NBAOT) | Invoice content was not found on the official pages we read. The occupational therapists’ code asks therapists to explain the nature and extent of their responsibility to the fee payer.nbaot.org | Block-fee, package and cancellation-fee rules were not found on the official pages we read.nbaot.org |
| Prince Edward Island: all professions | No college standard on fees, billing or receipts was located. The Regulated Health Professions Act lets regulations govern the records and accounts members keep (section 96(1)(s)); no such regulation was found on the pages we read.www.princeedwardisland.ca | Block-fee and cancellation-fee rules were not found on the official pages we read.www.princeedwardisland.ca |
| Newfoundland and Labrador: audiology and speech-language pathology (CASLP-NL) | Billing information (billed products, billing quotations, fees charged, payment arrangements and third-party paying agencies) is a required record item, as is a record of missed or cancelled appointments (Standard 1.5.4.2). Receipt and invoice content is not specified in the text we read.nlchp.ca | Clinicians advise patients in advance of service fees and billing charges (1.3.4) and fully disclose assessment, evaluation, test and intervention fees before care (1.8.2). No block-fee or cancellation-fee rule was found.nlchp.ca |
| Yukon, Northwest Territories and Nunavut | Not found on the official pages we read. Yukon standards pages blocked our automated access. | Not found on the official pages we read. |
Paragraph and section numbers are those of the cited document. Dates are the dates the source showed. “Not found” means not found on the official pages we read.
Block fees, prepaid packages and bundled services
Rules on packages differ by profession more than by province. These are the rules we found, grouped by what they require. Ontario is the only jurisdiction where we found a regulation, rather than a standard, that names block fees.
- Ontario physiotherapy: a block fee, meaning a set fee for a block of services, is misconduct unless a payment plan requires it, or the services and amount are specified and the patient can buy the services individually.
- Ontario, Alberta and Nova Scotia physiotherapy standards add safeguards before prepayment or bundles: offer one service at a time, refund unused services, and issue receipts only after services are delivered. Saskatchewan and Manitoba physiotherapy fee standards list a fee schedule and refund policies but do not address prepayment or bundles in the text we read.
- Ontario psychology and behaviour analysis: payment for a defined multiple-session treatment plan or group series may be taken at the start if the client agrees unused fees are not refunded. Retainers are held in a segregated account.
- Alberta psychology: retainer money is held in a separate account and the unused portion is returned within 60 calendar days of the end of the relationship or the last service.
- Ontario speech-language pathology: prepayment is possible if each session date is on the invoice and a plan covers cancelled sessions and refunds.
- Manitoba and Nova Scotia speech-language pathology: refund policies for bundled services or sessions are communicated before delivery (Manitoba) or at the outset (Nova Scotia).
- Nova Scotia psychology: no advance payment is requested, although funds may be held in trust if the client agrees.
- British Columbia, Alberta occupational therapy, New Brunswick, Prince Edward Island and the territories: no package rule was found on the official pages we read.
Cancellation fees, missed appointments and late-payment charges
Regulators mostly ask for disclosure before service. Funders mostly decline to pay the fee. The two sets of rules answer different questions, so a clinic that bills both families and funders reads both.
- Regulators that ask for advance disclosure: Ontario psychology and behaviour analysis (late cancellations and missed appointments), Ontario occupational therapy (late-payment penalties), Ontario physiotherapy (late-payment charges, and cancellation or late fees in the fee schedule), Alberta psychology (fees for missed appointments), Alberta, Saskatchewan, Manitoba and Nova Scotia physiotherapy (cancellation or late fees in the fee schedule), and Nova Scotia speech-language pathology (late payment charges).
- A regulator that allows the charge: Ontario psychology and behaviour analysis allow a fee for a missed appointment or late cancellation when the client was told in advance.
- The Ontario Autism Program lists cancellation fees for autism services and supports due to missed or cancelled sessions as ineligible expenses.
- British Columbia’s Children and Youth Disability Benefit does not process invoices for cancelled or missed appointments, and the Province says fees for missed appointments are managed directly between the service provider and the family. Autism Funding likewise bars invoicing for missed appointments.
- Saskatchewan’s Autism Spectrum Disorder Individualized Funding lists cancelled and late appointment fees as not eligible.
- ICBC does not pay for no-show appointments or late cancellations on physiotherapy claims. A clinic whose policy charges the customer must tell the customer that ICBC will not reimburse the fee.
What funders and insurers add to receipts and invoices
A funder’s own rules sit on top of the regulator’s. The table shows the rules we found for programs that pay therapy providers, or reimburse families, in the provinces we read.
| Funder or insurer | Invoice or receipt content | What it will not pay or process |
|---|---|---|
| Ontario Autism Program | The two OAP pages we read list no minimum invoice or receipt content. Families keep original receipts and invoices for seven years, and an invoice for technology, program materials or therapy equipment goes in with a letter of recommendation from a regulated professional. Page updated 10 March 2026.www.ontario.ca | Fees are to be established, communicated and agreed between the family and the provider before service. Ineligible expenses include cancellation fees for autism services and supports due to missed or cancelled sessions, diagnostic and psychoeducational assessments, and services delivered or supervised by a primary caregiver. Guidelines updated 10 September 2026.www.ontario.ca |
| British Columbia Autism Funding (ends 31 March 2027) | An invoice shows the provider’s full name, mailing address and phone number, the payee if different, the billing number, an invoice number of at least four characters, the child’s first and last name, the date, type, amount (hours or days) and rate of each service, and the total cost. Providers invoice monthly and have six months from the service date to submit. A sample invoice is published.www2.gov.bc.ca | Future-dated services and missed appointments cannot be invoiced. Authorized invoices are paid within 30 business days of receipt.www2.gov.bc.ca |
| British Columbia Children and Youth Disability Benefit | A billing authorization number is required on every invoice. Invoices must accurately document the date, duration and nature of the service, and are submitted monthly within six months of the service date. Operational policy version 1.0, August 2026.www2.gov.bc.ca | Invoices for future-dated services, cancelled appointments and missed appointments are not processed. Fees for missed appointments are managed directly between the provider and the family. Services must be delivered by a person at least 19 years old.www2.gov.bc.ca |
| Saskatchewan Autism Spectrum Disorder Individualized Funding | Parents or guardians submit proof of expense, and every expense submission must include a receipt. Respite and mileage are tracked on monthly invoice forms, and other items without a receipt on an expense invoice form. The two documents we read describe no provider invoice template.publications.saskatchewan.ca | Cancelled and late appointment fees are not eligible. Eligible services list dated January 2025.publications.saskatchewan.ca |
| ICBC physiotherapy program | Invoices are submitted only after the treatment or service has occurred, within 45 calendar days of the service date, and under the name of the approved physiotherapist who provided the treatment. Pre-billing is not permitted. Program guide effective 27 September 2026.www.partners.icbc.com | ICBC does not pay for no-show appointments or late cancellations. User fees and no-show fees may be charged to the customer if the practitioner or firm advises them in advance that ICBC will not reimburse them.www.partners.icbc.com |
| Workers’ Compensation Board of Manitoba | An invoice carries the invoice date, the clinic’s WCB account details, patient and claim information including claim number, date of service, and tariff or service codes with description and fees.www.wcb.mb.ca | The WCB will not process invoices submitted more than 12 months after the goods or services were provided. Some treatment needs pre-approval.www.wcb.mb.ca |
The Province of British Columbia publishes a sample invoice for autism funding. Funder pages change; confirm each rule at the program page before billing.
Receipts for a family’s tax claim, and advertised fees
The Canada Revenue Agency’s medical expenses page says receipts must show the name of the company or individual to whom the expense was paid, and that taxpayers do not send documents with their return but keep them in case the CRA asks (page dated 20 January 2026). The page shows no further receipt fields. Whether a given receipt supports a claim is a question for the family and the CRA, not for a clinic or this page.
The CRA also publishes a table of authorized medical practitioners by province and territory (page dated 22 January 2026). In it, behaviour analyst is listed for Ontario only, effective 1 July 2024. Occupational therapist is listed for Alberta, British Columbia, Manitoba, New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario, Prince Edward Island and Saskatchewan. Speech-language pathologist is listed for the same provinces except Prince Edward Island. Physiotherapist is listed for every province and Yukon, and psychologist for every province and territory. The table uses “not applicable” without defining it, so this page does not say whether any particular fee qualifies. Ask the CRA.
The Competition Bureau’s drip pricing page (modified 24 August 2026) says advertising a price that cannot be attained because of mandatory fixed charges raises concerns under the Competition Act, unless the charge is one imposed by government on purchasers, such as sales tax, and adds that variable charges could still raise concerns. The page is about advertised prices in general and does not mention therapy clinics.
Dated changes, gaps and official sources
These dates come from the sources themselves. They show when each rule was set or updated, which matters because several regulators issued standards in 2025 and 2026.
- Ontario Autism Program guidelines page: updated 10 September 2026.
- British Columbia Autism Funding ends 31 March 2027, according to the Province’s service provider page (updated 3 September 2026), which says families will be contacted about eligibility for the Children and Youth Disability Benefit.
- ICBC physiotherapy program guide: effective 27 September 2026.
- College of Health and Care Professionals of BC: standards effective 1 April 2026; its redesigned website launches 19 October 2026, so the document addresses cited here may move.
- Manitoba speech-language pathology Fees and Billings Practices and Supervision standards: approved 2 May 2026.
- Ontario: CASLPO fees and billing advice revised 20 May 2026; CPBAO practical applications updated 5 May 2026; physiotherapy Supervision Standard effective 1 February 2026 and Funding, Fees and Billing Standard effective 1 August 2025.
- Nova Scotia physiotherapy Funding, Fees and Billing standard: effective 15 June 2025.
- Gaps: invoice and fee rules for Alberta occupational therapy, Saskatchewan occupational therapy, speech-language pathology and psychology, Manitoba occupational therapy and psychology, New Brunswick speech-language pathology, physiotherapy and psychology, Newfoundland and Labrador occupational therapy, physiotherapy and psychology, and the territories were not found on the official pages we read.
Official sources
- [FED-1] Canada Revenue Agency: Eligible medical expenses you can claim on your tax return. Receipt statement and the therapy entry. Page dated 20 January 2026.
- [FED-2] Canada Revenue Agency: Authorized medical practitioners for the medical expense tax credit. Practitioner table by province and territory. Page dated 22 January 2026.
- [FED-3] Competition Bureau: Drip pricing. Advertised price and mandatory fixed fees. Modified 24 August 2026.
- [ON-1] Ontario: Professional Misconduct, O. Reg. 749/93 (CASLPO). Paragraphs on accounts, fees, double billing, itemizing and selling debts.
- [ON-2] Ontario: General, O. Reg. 21/12 (CASLPO). Section 33, patient financial records.
- [ON-3] CASLPO: Practice advice on fees and billing in private practice. Fees, prepayment, dated invoices and support personnel. Revised 20 May 2026.
- [ON-4] CASLPO: What to include in patient financial records. Financial record contents and billing for parent training. Dated 27 January 2023.
- [ON-5] Ontario: Professional Misconduct, O. Reg. 95/07 (COTO). Paragraphs 19 to 26 on accounts and fees.
- [ON-6] COTO: Occupational therapy billing practices. Billing record contents and invoice questions. Page undated.
- [ON-7] Ontario: Professional Misconduct, O. Reg. 388/08 (CPO). Paragraphs 32 to 39, including the block fee rule at paragraph 37.
- [ON-8] CPO: Funding, Fees and Billing Standard. Effective 1 August 2025.
- [ON-9] CPO: Supervision Standard. Invoice naming for assistants and students. Effective 1 February 2026.
- [ON-10] Ontario: Professional Misconduct, O. Reg. 195/23 (CPBAO). Paragraphs 22 to 29 on fees and accounts.
- [ON-11] CPBAO: Standards of Professional Conduct. Section 15, financial matters. Practical applications updated 5 May 2026.
- [ON-12] Ontario: Ontario Autism Program core clinical services. Keeping receipts and invoices for seven years; letters of recommendation. Page updated 10 March 2026.
- [ON-13] Ontario: Ontario Autism Program guidelines for core clinical services and supports. Fee agreement and ineligible expenses. Updated 10 September 2026.
- [BC-1] CHCPBC: Professional Performance and Responsibility practice standard. Billing practices. Effective 1 April 2026.
- [BC-2] CHCPBC: Conflict of Interest practice standard. Disclosure of fees and billing arrangements. Effective 1 April 2026.
- [BC-3] CHCPBC: Consent practice standard. Information about costs. Effective 1 April 2026.
- [BC-4] CHCPBC: Records practice standard. Record of date, type, amount charged and payment. Effective 1 April 2026.
- [BC-5] CHCPBC: Ethics and practice standards. Index of standards and notice of the website relaunch on 19 October 2026.
- [BC-6] British Columbia: Information for autism service providers. Autism Funding and Children and Youth Disability Benefit invoicing. Page updated 3 September 2026.
- [BC-7] British Columbia: Autism Funding sample invoice. Sample invoice published by the Province.
- [BC-8] British Columbia: Children and Youth Disability Benefit invoicing pathway operational policy. Version 1.0, August 2026.
- [BC-9] ICBC: Physiotherapy program guide. Invoicing, no-shows and user fees. Effective 27 September 2026.
- [AB-1] ACSLPA: Standards of Practice, Area 4.0 Practice Management. Standards 4.3 and 4.7. Pages show “Revised June 2022”.
- [AB-2] College of Alberta Psychologists: Standards of Practice. Section 14, fees and statements. Dated 31 May 2023.
- [AB-3] College of Physiotherapists of Alberta: Funding, Fees, and Billing. Fees and billing standard of practice.
- [SK-1] Saskatchewan College of Physical Therapists: Standards of Practice. Standard 12, funding, fees and billing. Updated 2025.
- [SK-2] Saskatchewan: How to submit an expense online for Autism Spectrum Disorder Individualized Funding. Proof of expense and receipts.
- [SK-3] Saskatchewan: List of Eligible Services and Expenses, Autism Spectrum Disorder Individualized Funding. Not-eligible list. Dated January 2025.
- [MB-1] CASLPM: Fees and Billings Practices standard. Approved 2 May 2026.
- [MB-2] CASLPM: Supervision standard. Documentation and billing for supervisees. Approved 2 May 2026.
- [MB-3] College of Physiotherapists of Manitoba: Funding, Fees and Billing. Practice direction updated 17 September 2024.
- [MB-4] Workers Compensation Board of Manitoba: Invoices and fees. Invoice content and late invoices. No page date shown.
- [NS-1] Nova Scotia Regulator of Audiology and Speech-Language Pathology: Professional Standards. Standard 7.0, invoice and billing.
- [NS-2] Nova Scotia Occupational Therapy Regulator: Record Keeping practice standard. Financial records. Issued September 2017.
- [NS-3] Nova Scotia Regulator of Physiotherapy: Funding, Fees and Billing standard. Effective 15 June 2025.
- [NS-4] Nova Scotia Regulator of Psychology: Billing practices statement. Principle 6 and Standards 4.10 and 4.11.
- [NB-1] New Brunswick Association of Occupational Therapists: Code of ethics. Responsibility to the fee payer.
- [PE-1] Prince Edward Island: Regulated Health Professions Act. Section 96(1)(s), records and accounts. Current to 29 May 2026.
- [NL-1] College of Audiologists and Speech-Language Pathologists of Newfoundland and Labrador: Standards of Practice. Standards 1.3.4, 1.5.4.2 and 1.8.2. Uploaded March 2026.
Where TherapyCRM fits
A payment recorded against an invoice in TherapyCRM normally gets a numbered receipt; historical imports do not issue one. Staff can download it as a PDF from the billing area, and families can download theirs from the family portal. Receipt and invoice lines can show the service date, description and duration, the delivering clinician’s name, designation and registration number, and a supervising clinician where one is recorded. The practice enters those clinician details on the staff profile.
TherapyCRM does not tell a clinic what its regulator, funder or insurer requires on a receipt. Use the sources on this page and the clinic’s own regulator for that. The funding programs and payers named on this page appear for context only.
- TherapyCRM’s funding tracking is built around the Ontario Autism Program; it does not support BC Autism Funding.
- TherapyCRM’s funding tracking is built around the Ontario Autism Program; it does not support the BC Children and Youth Disability Benefit.
- TherapyCRM’s funding tracking is built around the Ontario Autism Program; it does not support Saskatchewan’s Autism Spectrum Disorder Individualized Funding.
- TherapyCRM’s funding tracking is built around the Ontario Autism Program; it does not support ICBC physiotherapy billing.
- TherapyCRM’s funding tracking is built around the Ontario Autism Program; it does not support Workers’ Compensation Board of Manitoba billing.
Frequently asked questions
What must a therapy receipt include for insurance in Canada?
Each insurer and plan sets its own list, and the clinician’s regulator sets what the account must show. In the rules we read, the details that recur are the client’s name, the service dates and descriptions, the fee for each service and the total, the clinician’s name and designation or registration number, and the payment method and date. Check the plan’s claim form and the clinician’s regulator.
Is there one national rule for what a therapy receipt must include in Canada?
We found none. The content comes from the clinician’s regulator, from the funder or insurer being billed and, for a family’s tax claim, from the Canada Revenue Agency. Regulators in the same province can ask for different details, so check each clinician’s own regulator.
Can a therapy clinic charge a block fee or take payment for a package up front?
It depends on the profession. Ontario physiotherapy treats a block fee as misconduct unless a payment plan requires it or the services and amount are specified and can be bought individually. Ontario psychology and behaviour analysis allow up-front payment for a defined multiple-session plan if unused fees are not refunded. Check your own regulator.
Can a clinic charge a cancellation fee for a missed session?
Several regulators ask the clinician to disclose cancellation or late fees before service, and Ontario psychology and behaviour analysis allow a fee for a missed appointment or late cancellation if the client was told in advance. Funders such as the Ontario Autism Program, British Columbia’s programs and Saskatchewan’s program do not pay these fees.
Can Ontario Autism Program funding pay a cancellation fee?
No. The program’s guidelines, updated 10 September 2026, list cancellation fees for autism services and supports due to missed or cancelled sessions as ineligible expenses.
Whose name goes on a receipt when an assistant or supervisee delivers the session?
It depends on the regulator. CASLPO asks for both the supervising clinician and the support person with job title. The Ontario physiotherapy Supervision Standard asks for the assistant’s name and title plus the supervisor’s name and registration number. CPBAO asks for invoices in the supervisor’s name, naming the supervisee. Manitoba speech-language pathology asks that billing reflect both.
Does a therapy receipt need the clinician’s registration number?
Some rules ask for it. Alberta’s speech-language pathology standard asks for the practice permit number, and physiotherapy standards in several provinces make the physiotherapist responsible for billing under their own registration number. Other regulators ask for the clinician’s name and designation. Check the clinician’s regulator and the payer’s form.
What does the Canada Revenue Agency say a medical receipt must show?
On the page we read, the CRA says receipts must show the name of the company or individual to whom the expense was paid, and that taxpayers keep supporting documents rather than sending them with the return. The page lists no further receipt fields, so ask the CRA about a specific claim.