Cosmetic Surgery Solely for Cosmetic Procedures (Liposuction, Hair Replacement, Filler Injections, Teeth Whitening)

Are cosmetic procedures CRA eligible in Canada?

No. Procedures performed purely for cosmetic purposes are not eligible medical expenses under the CRA's Medical Expense Tax Credit (METC). Subsection 118.2(2.1) of the Income Tax Act specifically denies the METC for amounts paid for purely cosmetic procedures. The CRA explicitly lists liposuction, hair replacement procedures, filler injections for removing wrinkles, and teeth whitening as procedures that are not eligible (Folio S1-F1-C1, paragraph 1.146). Because they are not METC eligible, they cannot be reimbursed through an HSA or PHSP.

What Does Not Qualify

• Liposuction performed solely for cosmetic reasons
• Hair replacement or hair transplant procedures for aesthetic purposes
• Filler injections (such as Botox) for the removal of wrinkles
• Teeth whitening procedures
• Chin, cheek, or lip augmentation for cosmetic purposes

Frequently Asked Questions

Is liposuction CRA eligible?

No. Liposuction performed solely for cosmetic reasons is explicitly excluded under subsection 118.2(2.1) of the Income Tax Act, per Folio S1-F1-C1, paragraph 1.146.

Is teeth whitening CRA eligible?

No. Teeth whitening is explicitly listed as not eligible under paragraph 1.146 of Folio S1-F1-C1.

Can I claim Botox or filler injections through my HSA?

No. Filler injections for the removal of wrinkles are explicitly listed as not eligible. However, if injections are performed for a documented medical purpose (not purely cosmetic), a different analysis applies.

Source

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