Bone Marrow or Organ Transplant

Are bone marrow or organ transplant expenses CRA eligible in Canada?

Yes. Reasonable expenses paid to locate a compatible bone marrow or organ donor and to arrange for the transplant are eligible medical expenses under the CRA's Medical Expense Tax Credit (METC). The CRA explicitly covers these costs under paragraph 118.2(2)(l.1) of the Income Tax Act, as described in Folio S1-F1-C1, paragraph 1.93. This provision covers both bone marrow and organ transplants. No prescription, written certification, or Form T2201 is required. Because these expenses are METC eligible, they can also be reimbursed through an HSA or PHSP.

What Qualifies

• Reasonable expenses to locate a compatible bone marrow or organ transplant donor
• Legal fees paid in connection with locating a donor and arranging the transplant
• Insurance premiums paid in connection with arranging the transplant
• Costs to arrange for the transplant procedure
• Travel, board, and lodging for the donor during the transplant process
• Travel, board, and lodging for the patient during the transplant process
• Travel, board, and lodging for persons accompanying either the donor or the patient

Good to Know

• For meal and vehicle expenses related to travel, either the simplified method (flat rate) or the detailed method (receipts) may be used.
• Hospital and surgical fees for the transplant procedure itself qualify under separate CRA categories (hospital services, medical services by practitioners).

Frequently Asked Questions

Are bone marrow or organ transplant expenses CRA eligible?

Yes. The CRA explicitly lists reasonable expenses to locate a compatible donor and arrange the transplant as eligible medical expenses under paragraph 118.2(2)(l.1), per Folio S1-F1-C1, paragraph 1.93.

Can I claim transplant costs through my HSA?

Yes. If the expense is METC eligible, it can be reimbursed through your HSA.

What costs specifically qualify?

Reasonable expenses to locate a compatible donor and arrange the transplant, including legal fees, insurance premiums, and travel, board, and lodging for the donor, patient, and accompanying persons. Hospital and surgical fees qualify under separate CRA categories.

Source

Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Bone marrow or organ transplants".