Cancer Treatment

Is cancer treatment CRA eligible in Canada?

Yes. Cancer treatment costs are eligible medical expenses under the CRA's Medical Expense Tax Credit (METC). They qualify under several provisions of the Income Tax Act, including medical services by a medical practitioner (paragraph 118.2(2)(a)), hospital services (paragraph 118.2(2)(e)), and prescribed drugs and medications (paragraph 118.2(2)(n)). No prescription, written certification, or Form T2201 is required for the treatment itself, though prescriptions are required for drug claims. Because these expenses are METC eligible, they can also be reimbursed through an HSA or PHSP.

What Qualifies

• Medical services provided by a licensed physician, oncologist, or other authorized medical practitioner for cancer diagnosis and treatment
• Hospital services (as an in-patient or out-patient) related to cancer treatment
• Chemotherapy drugs and biologics prescribed by a physician
• Radiation therapy administered at an authorized facility
• Cancer surgery and related surgical fees
• Laboratory procedures and diagnostic imaging required for cancer care
• Prescribed medications taken as part of a cancer treatment protocol

Frequently Asked Questions

Is cancer treatment CRA eligible?

Yes. Cancer treatment qualifies under multiple METC provisions in the Income Tax Act, including medical services by practitioners, hospital services, and prescribed drugs.

Can I claim cancer treatment through my HSA?

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

Do I need a prescription for chemotherapy drugs?

Yes. Prescription drugs including chemotherapy medications require a valid prescription to qualify as eligible medical expenses under paragraph 118.2(2)(n) of the Income Tax Act.

Source

Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Medical Expense Tax Credit".