Dental assistant services

Are dental assistant services CRA eligible in Canada?

Yes, in provinces where dental assistants are recognized as authorized medical practitioners. Under paragraph 118.2(2)(a) of the Income Tax Act, amounts paid to a medical practitioner for medical or dental services are eligible medical expenses. Subsection 118.4(2) defines a medical practitioner as a person authorized to practice as such according to the laws of the jurisdiction where services are rendered. Where a dental assistant is an authorized practitioner in their province, their fees qualify as METC-eligible expenses and can be reimbursed through a Health Spending Account.

What Qualifies

• Services by a dental assistant who is licensed and recognized as a medical practitioner in the province where the service is provided
• Dental assistant services in Alberta, British Columbia, Manitoba, New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario, Prince Edward Island, and Saskatchewan

What Does Not Qualify

• Services provided by dental assistants in provinces or territories where they are not recognized as authorized medical practitioners (Northwest Territories, Nunavut, Quebec, Yukon)
• Services by an unlicensed or unregistered dental aide
• Cosmetic dental procedures with no medical necessity

Good to Know

• Province matters: Eligibility depends entirely on whether the dental assistant is authorized to practice as a medical practitioner in the jurisdiction where the service is rendered. Confirm your province's recognition status before claiming.
• Documents to keep: Receipt from the dental assistant showing their name, registration number (if applicable), province of practice, date of service, and amount paid.

Frequently Asked Questions

Are dental assistant services CRA eligible?

Yes, where the dental assistant is recognized as an authorized medical practitioner under the laws of the province where services are provided. The CRA's list of authorized practitioners by province confirms which jurisdictions recognize dental assistants.

Can I claim dental assistant services through my HSA?

Yes, in recognized provinces. Because the expense qualifies under the Medical Expense Tax Credit in those provinces, it is reimbursable through a Health Spending Account.

Source

Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Fees paid to health professionals".