You will claim this as a medical expense IF the province you reside in recognizes an acupuncturist as an authorized medical practitioner.  To determine if you are eligible to claim these expenses please see http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns300-350/330/ampp-eng.html#a_to...  If your province is not noted as one that accepts an acupuncturist, then no amount can be claimed.