Dental hygiene

Is dental hygiene CRA eligible in Canada?

Yes. Dental hygienists are recognized as authorized medical practitioners in all 13 Canadian provinces and territories. Under paragraph 118.2(2)(a) of the Income Tax Act, amounts paid to a medical practitioner for medical or dental services are eligible medical expenses. Fees paid to a licensed dental hygienist for dental hygiene services qualify under the Medical Expense Tax Credit and can be reimbursed through a Health Spending Account.

What Qualifies

• Professional teeth cleaning, scaling, and polishing by a registered dental hygienist
• Dental scaling and root planing
• Fluoride treatments and preventive dental care
• Oral health assessments and patient education provided during a clinical appointment

What Does Not Qualify

• Teeth whitening performed purely for cosmetic reasons (subsection 118.2(2.1) disallows cosmetic procedures)
• Dental hygiene services by an unlicensed provider
• Home dental products such as toothbrushes, floss, or whitening kits

Good to Know

• No prescription needed: Dental hygiene appointments do not require a prescription or referral to be METC eligible.
• Documents to keep: Receipt from the dental hygienist or clinic showing the provider's name and registration number, date of service, type of service, and amount paid.

Frequently Asked Questions

Is dental hygiene CRA eligible?

Yes. Dental hygienists are authorized medical practitioners in all provinces and territories. Fees paid to a registered dental hygienist for dental hygiene services qualify as METC-eligible medical expenses under paragraph 118.2(2)(a).

Can I claim dental hygiene through my HSA?

Yes. Because dental hygiene fees qualify under the Medical Expense Tax Credit, 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".