Bone Marrow Transplant
Reasonable expenses to locate a compatible bone marrow donor and arrange the transplant, including travel, board, and lodging for the donor, patient, and accompanying persons, as well as legal fees and insurance premiums
Are bone marrow transplant expenses CRA eligible in Canada?
Yes. Reasonable expenses to locate a compatible bone marrow donor and arrange the transplant are CRA-eligible medical expenses. This includes both bone marrow and organ transplants. No prescription, written certification, or Form T2201 is required. Because these expenses are CRA-eligible, they can be reimbursed through your HSA.
What Qualifies
- Reasonable expenses to locate a compatible bone marrow 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 transplant expenses CRA eligible?
Yes. Bone marrow transplant expenses qualify under paragraph 118.2(2)(l.1) of the Income Tax Act, covering reasonable costs to locate a compatible donor and arrange the transplant.
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".
This information is sourced from the Canada Revenue Agency's official Medical Expense Tax Credit (METC) reference guide (lines 33099 and 33199). This is not tax advice. For the most current rulings, consult the CRA directly or speak with a qualified tax professional.
Based on CRA data last updated 2026-01-20. Page last reviewed 2026-03-20.