Dental Fillings

Are dental fillings CRA eligible in Canada?

Yes. Dental fillings are an eligible medical expense under paragraph 118.2(2)(a) of the Income Tax Act, which covers amounts paid to a dentist for dental services provided to a patient. Because fillings qualify under the Medical Expense Tax Credit (METC), they can be reimbursed through a Health Spending Account.

No prescription or written certification is required. The filling must be performed by, or under the direction of, a licensed dentist who is authorized to practice under the laws of the province or territory where the service is rendered.

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 are not eligible under paragraph 118.2(2)(a), as clarified in the Folio 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. If your dentist bills through a dental office or corporation, the expense is still eligible as long as the service was provided by a licensed dentist.

Common filling materials include amalgam (silver), composite resin (tooth-coloured), glass ionomer, and ceramic. The CRA does not restrict eligibility based on the type of filling material, 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 are eligible medical expenses under paragraph 118.2(2)(a) of the Income Tax Act because they are dental services provided by a licensed dentist. No prescription or certification is needed to claim them.

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. Submit your dentist's receipt 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".