Dental Crowns and Bridges

Are dental crowns and bridges 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 crowns and bridges are standard restorative dental procedures that fall within this provision. Paragraph 1.25.1 of Income Tax Folio S1-F1-C1 further confirms that the cost of implanted devices used in the provision of dental services qualifies as an eligible medical expense. Because these expenses are eligible under the Medical Expense Tax Credit (METC), they can be reimbursed through a Health Spending Account.

What Qualifies

• Porcelain, ceramic, metal, or porcelain-fused-to-metal crown placed on a damaged or decayed tooth by a licensed dentist
• Dental bridge to replace one or more missing teeth, including the abutment crowns and pontic
• Crown placed after root canal therapy to protect the treated tooth
• Temporary crown provided as part of an ongoing course of dental treatment
• Laboratory fees charged by the dentist for the fabrication of a crown or bridge
• Adjustments, repairs, or replacement of an existing crown or bridge performed by a licensed dentist

Good to Know

• Documents to keep: Retain the itemized receipt from your dentist showing the provider's name and licence or registration number, the date of service, a description of the procedure performed (for example, "porcelain crown, tooth 14"), and the total amount paid. The CRA may request receipts as proof of your claim.
• Lab fees included: When your dentist's invoice includes laboratory fabrication fees for the crown or bridge, the full amount billed by the dentist is eligible. You do not need to separate the lab portion.
• Cosmetic limitation: A crown or bridge provided purely for cosmetic purposes with no underlying dental condition may be disallowed under subsection 118.2(2.1). Crowns and bridges placed to restore function, treat decay, or replace missing teeth are not considered purely cosmetic.

Frequently Asked Questions

Are dental crowns and bridges CRA eligible?

Yes. Dental crowns and bridges qualify as METC-eligible medical expenses under paragraph 118.2(2)(a) of the Income Tax Act when provided by a licensed dentist. The CRA lists "Dental services" as eligible, and crowns and bridges are standard restorative dental services.

Can I claim dental crowns and bridges through my HSA?

Yes. Because dental crowns and bridges qualify under the Medical Expense Tax Credit, they can be reimbursed through a Health Spending Account. Submit your itemized receipt from the dentist showing the procedure 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".