Dental Fillings

Are dental fillings CRA eligible in Canada?

Yes. Dental fillings are CRA-eligible medical expenses when performed by a licensed dentist. No prescription or written certification is required. Because fillings are CRA-eligible, they can be reimbursed through your HSA.

What Qualifies

• Amalgam (silver) fillings to treat dental decay
• Composite (tooth-coloured) fillings to treat dental decay
• Replacement of a worn, cracked, or damaged existing filling
• Temporary fillings placed during ongoing dental treatment such as root canal therapy
• Glass ionomer or other restorative filling materials used by a dentist to treat a cavity
• Associated costs billed by the dentist as part of the filling procedure, such as local anaesthesia and diagnostic X-rays

What Does Not Qualify

• Dental procedures performed purely for cosmetic purposes, as clarified in Folio S1-F1-C1 at paragraphs 1.143 to 1.146. A filling that is medically necessary to treat decay or restore tooth structure remains eligible regardless of the material chosen.

Good to Know

• Keep the itemized receipt or statement from your dentist showing the date of service, the procedure performed, and the amount paid.
• The CRA does not restrict eligibility based on the type of filling material (amalgam, composite resin, glass ionomer, or ceramic), provided the procedure is a dental service performed by a licensed dentist to treat or restore a tooth.

Frequently Asked Questions

Are dental fillings CRA eligible?

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

Can I claim dental fillings through my HSA?

Yes. Because dental fillings qualify as METC-eligible expenses, they can be reimbursed 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".