Dental Extractions

Are dental extractions CRA eligible in Canada?

Yes. Dental extractions, including simple extractions and surgical removal of impacted teeth, are CRA-eligible medical expenses when performed by a licensed dentist. No prescription is required. Because these expenses are CRA-eligible, they can be reimbursed through your HSA.

What Qualifies

• Simple tooth extraction performed by a licensed dentist
• Surgical extraction of impacted wisdom teeth
• Extraction required before orthodontic treatment or to address crowding
• Extraction of a damaged or decayed tooth that cannot be restored
• Emergency extraction for infection, abscess, or trauma
• Sedation or anaesthesia administered as part of the extraction procedure
• Pre-extraction diagnostic imaging such as X-rays or panoramic radiographs
• Oral surgeon fees and hospital charges when the extraction is performed in a hospital setting

What Does Not Qualify

• Extraction performed purely for cosmetic purposes with no underlying dental or medical reason (subsection 118.2(2.1) excludes purely cosmetic procedures)

Good to Know

• Keep the itemized receipt or invoice from your dentist showing the date of service, the type of procedure performed, and the amount paid. If sedation or general anaesthesia was used, those fees are also eligible and should appear on the same or a separate invoice.

Frequently Asked Questions

Are dental extractions CRA eligible?

Yes. Dental extractions qualify under paragraph 118.2(2)(a) of the Income Tax Act as dental services provided by a licensed dentist.

Can I claim dental extractions through my HSA?

Yes. Because dental extractions qualify under the Medical Expense Tax Credit, they can be reimbursed through a Health Spending Account.

Is wisdom tooth removal HSA eligible?

Yes. Surgical extraction of wisdom teeth, whether simple or impacted, is a dental service covered under paragraph 118.2(2)(a). Related costs such as sedation, anaesthesia, and diagnostic imaging are also eligible.

Source

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