Cosmetic Surgery
Surgery that appears cosmetic may be CRA eligible when it has a medical or reconstructive purpose — but surgery performed purely for cosmetic reasons is not eligible
Is cosmetic surgery CRA eligible in Canada?
Conditionally. Cosmetic surgery is eligible as a medical expense under the CRA's Medical Expense Tax Credit (METC) only when it has a medical or reconstructive purpose. Subsection 118.2(2.1) of the Income Tax Act denies the METC for amounts paid for procedures performed purely for cosmetic purposes. The CRA's position is that procedures with a genuine medical or reconstructive purpose — such as surgery to correct a deformity from a congenital abnormality, disease, or accident — remain eligible (Folio S1-F1-C1, paragraph 1.145). If the surgery qualifies, it can also be reimbursed through an HSA or PHSP.
What Qualifies
- Surgery to ameliorate a deformity arising from or directly related to a congenital abnormality, a personal injury from an accident or trauma, or a disfiguring disease
- Breast implant and related procedures for reconstructive purposes after a mastectomy
- Removal of excess skin after rapid weight loss where there is a documented risk of infection
- Hair removal in limited circumstances, such as for persons with polycystic ovarian syndrome (PCOS)
What Does Not Qualify
- Liposuction performed solely for aesthetic reasons
- Rhinoplasty or facelift performed without a medical necessity
- Augmentation procedures (chin, cheek, lips) for cosmetic purposes
- Filler injections for the removal of wrinkles
- Teeth whitening
Good to Know
- Retain documentation from your surgeon or treating physician that explains the medical or reconstructive purpose of the procedure. The onus is on you as the claimant to demonstrate this.
Frequently Asked Questions
Is cosmetic surgery CRA eligible?
Only if it has a medical or reconstructive purpose. Purely cosmetic procedures are excluded by subsection 118.2(2.1) of the Income Tax Act, per Folio S1-F1-C1, paragraph 1.145.
Can I claim reconstructive surgery through my HSA?
Yes. Reconstructive surgery with a documented medical or reconstructive purpose is METC eligible and can be reimbursed through your HSA.
How do I show the surgery had a medical purpose?
Retain documentation from your surgeon or treating physician that explains the medical or reconstructive purpose of the procedure.
Source
Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Cosmetic procedures".
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.