Therapeutic medications are the primary concern for restoration of functional independence and the quality of Canadian’s lives across the country. Bigger requirements and limiting opportunities have begun pushing on assessing the relative efficiency of all rehabilitation centers to find with evidence-based policy and funding decisions. Thus, this primary objective of this paper is to consider throughput, functional outcome, and budget allocations for ten Canadian provinces to measure the relative efficiency using Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) method to provide a comparative view at service delivery and resource utilization. According to our results, when we consider equal weights for three factors, Manitoba is ranked first followed by Nova Scotia, New Brunswick and Saskatchewan. When we increase the weight of the budget in our method, these provinces still perform better than other provinces. Even when we reduce the weights of the budget, these provinces demonstrate good performance. Surprisingly, Ontario has presented the worst performance compared with other provinces.