Dental Cleanings

Are dental cleanings CRA eligible in Canada?

Yes. Under paragraph 118.2(2)(a) of the Income Tax Act, amounts paid to a dentist for dental services provided to a patient are eligible medical expenses. Dental cleanings fall squarely within this provision as a standard dental service. Fees paid to a licensed dental hygienist for cleanings also qualify, because dental hygienists are authorized medical practitioners in all Canadian provinces and territories. Because these expenses qualify under the Medical Expense Tax Credit (METC), they can be reimbursed through a Health Spending Account.

What Qualifies

• Routine dental cleaning (prophylaxis) performed by a licensed dentist or dental hygienist
• Scaling and root planing for the treatment of gum disease
• Dental examination and oral assessment performed alongside a cleaning
• Polishing performed as part of a professional cleaning appointment
• Deep cleaning procedures prescribed for periodontal conditions

What Does Not Qualify

• Teeth whitening performed purely for cosmetic purposes (subsection 118.2(2.1) disallows cosmetic procedures)
• Home dental care products such as toothbrushes, toothpaste, floss, or whitening kits
• Cleanings performed by an unlicensed provider

Good to Know

• No prescription or referral needed: You do not need a prescription or referral from another practitioner to claim a dental cleaning as an eligible medical expense.
• Documents to keep: Retain the receipt from your dentist or dental hygienist showing the provider's name and registration number, the date of service, the type of service performed, and the amount paid. The CRA may request receipts as proof of your claim.
• Cosmetic limitation: If a cleaning is bundled with a purely cosmetic service such as teeth whitening, only the portion attributable to the cleaning itself is eligible.

Frequently Asked Questions

Are dental cleanings CRA eligible?

Yes. Dental cleanings are eligible medical expenses under paragraph 118.2(2)(a) of the Income Tax Act when performed by a licensed dentist or a dental hygienist who is an authorized medical practitioner in the province or territory where the service is rendered.

Can I claim dental cleanings through my HSA?

Yes. Because dental cleanings qualify under the Medical Expense Tax Credit, they can be reimbursed through a Health Spending Account. Submit your receipt showing the service and amount paid.

Source

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