CT Scan

Is a CT scan CRA eligible in Canada?

Yes. A CT scan (computed tomography scan, also called a CAT scan) is a CRA-eligible medical expense when prescribed by a medical practitioner or dentist. Because CT scans are CRA-eligible, they are reimbursable through your HSA.

What Qualifies

• CT scan prescribed by a physician or other authorized medical practitioner for diagnostic purposes
• Radiologist interpretation and reporting fees associated with the CT scan
• Contrast dye or contrast agents administered as part of the prescribed CT scan procedure
• Facility or imaging clinic fees directly related to the prescribed scan

What Does Not Qualify

• CT scan obtained without a prescription or referral from a medical practitioner or dentist
• Elective or screening CT scans not prescribed by a medical practitioner

Good to Know

• Documents to keep: Retain the physician's referral or prescription, the imaging clinic receipt showing the date, type of scan, facility name, and amount paid, and any separate invoice for the radiologist's interpretation fee.
• Hospital vs. private clinic: CT scans performed at a public hospital are often covered by provincial health insurance. Amounts paid out of pocket at a private imaging clinic for a prescribed scan are eligible for HSA reimbursement.

Frequently Asked Questions

Is a CT scan CRA eligible?

Yes. CT scans qualify under paragraph 118.2(2)(o) of the Income Tax Act, which covers laboratory, radiological, and other diagnostic procedures when prescribed by a medical practitioner or dentist.

Can I claim a CT scan through my HSA?

Yes. A CT scan prescribed by a medical practitioner qualifies as a METC-eligible expense and can be reimbursed through your HSA.

Source

Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, paragraphs 1.128-1.129.