Dental Extractions

Are dental extractions 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 extractions, including simple extractions and surgical removal of impacted teeth, fall squarely within this provision. Because these expenses qualify under the Medical Expense Tax Credit (METC), they can be reimbursed through a Health Spending Account.

No prescription, written certification, or Form T2201 is required. The extraction simply needs to be performed by a licensed dentist or oral surgeon authorized to practise in your province or territory.

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

What Does Not Qualify

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

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 during the extraction, those fees are also eligible as part of the dental service and should appear on the same invoice or a separate one from the anaesthetist.

If an oral surgeon performs the extraction in a hospital setting, the surgeon's fees and hospital charges are both eligible under paragraph 118.2(2)(a).

Frequently Asked Questions

Are dental extractions CRA eligible?

Yes. Dental extractions qualify as METC-eligible medical expenses under paragraph 118.2(2)(a) of the Income Tax Act because they are dental services provided by a licensed dentist. Extractions performed purely for cosmetic purposes are excluded under subsection 118.2(2.1).

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. Submit your itemized receipt from the dentist along with your claim.

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".