Blood Tests

Are blood tests CRA eligible in Canada?

Yes. Blood tests are eligible medical expenses under paragraph 118.2(2)(o) of the Income Tax Act, which covers the cost of laboratory, radiological, and other diagnostic procedures or services — with necessary interpretations — for maintaining health, preventing disease, or assisting in the diagnosis or treatment of any injury, illness, or disability. As confirmed in paragraph 1.128 of Income Tax Folio S1-F1-C1, the procedures or services must be prescribed by a medical practitioner or dentist for their costs to qualify. Because a Health Spending Account reimburses CRA-eligible medical expenses, prescribed blood tests are eligible for HSA reimbursement.

What Qualifies

• Complete blood count (CBC) prescribed by a physician
• Blood glucose, HbA1c, and other metabolic panels ordered by a medical practitioner for diabetes monitoring or diagnosis
• Cholesterol panels and lipid profiles ordered by a doctor
• Thyroid function tests (TSH, T3, T4) prescribed by a medical practitioner
• Liver and kidney function blood work prescribed for diagnosis or monitoring
• Iron studies, vitamin levels, and hormone panels ordered by a physician or specialist
• Interpretation fees included with the blood test

What Does Not Qualify

• At-home blood test kits purchased without a prescription from a medical practitioner
• Direct-to-consumer blood panels ordered online without a physician's or dentist's order
• Blood tests that are not prescribed by a medical practitioner or dentist, even if performed at a licensed laboratory

Good to Know

• Documents to keep: Retain the requisition or order from your medical practitioner, the laboratory receipt showing the date of service, description of tests performed, and amount paid. Your HSA administrator may request these when processing a claim.
• Provincial health coverage: Many routine blood tests ordered by a physician are covered by your provincial health plan at no out-of-pocket cost. Blood tests are HSA eligible only when there is an out-of-pocket expense — you cannot claim amounts already reimbursed by provincial insurance or another plan.

Frequently Asked Questions

Are blood tests CRA eligible?

Yes. Blood tests prescribed by a medical practitioner or dentist are METC-eligible medical expenses under paragraph 118.2(2)(o) of the Income Tax Act. The CRA requires that the tests be prescribed — ordered by a qualified practitioner — to qualify.

Can I claim blood tests through my HSA?

Yes. Blood tests that meet the CRA's eligibility requirements are reimbursable through a Health Spending Account. Submit your laboratory receipt along with the practitioner's requisition to your HSA administrator.

Source

Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Preventive, diagnostic and other treatments".