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 under paragraph 118.2(2)(o) of the Income Tax Act. This provision covers the cost of laboratory, radiological, and other diagnostic procedures or services, together with necessary interpretations, for maintaining health, preventing disease, or assisting in the diagnosis or treatment of any injury, illness, or disability. The scan must be prescribed by a medical practitioner or dentist. Because CT scans qualify for the Medical Expense Tax Credit (METC), they are reimbursable through a Health Spending Account (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.
• Contrast agents: The cost of contrast dye used during the scan is part of the diagnostic procedure and is included in the eligible expense.

Frequently Asked Questions

Is a CT scan CRA eligible?

Yes. CT scans are eligible medical expenses under paragraph 118.2(2)(o) of the Income Tax Act when prescribed by a medical practitioner or dentist. The CRA classifies them as radiological diagnostic procedures.

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 Health Spending Account. Keep the prescription and the imaging clinic receipt for your records.

Source

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