Dental Services

Are dental services CRA eligible in Canada?

Yes. Dental services provided by a licensed dentist are CRA-eligible medical expenses. This includes a wide range of preventive, diagnostic, and restorative treatments. Because these expenses are CRA-eligible, they can be reimbursed through your HSA.

What Qualifies

• Dental examinations and preventive cleanings performed by a licensed dentist
• Fillings, restorations, and cavity treatment
• Tooth extractions and oral surgery
• Root canal treatment
• Orthodontic treatment (braces, aligners)
• Custom night guards, bite splints, and similar dental appliances provided by a licensed dentist for bruxism, TMJ, or another dental condition
• Sedation or anaesthesia billed as part of a qualifying dental procedure
• Implanted devices used in the course of providing dental services
• X-rays and other diagnostic imaging ordered by a dentist

What Does Not Qualify

• Teeth whitening performed purely for cosmetic reasons (subsection 118.2(2.1) disallows cosmetic procedures)
• Sports mouth guards and over-the-counter boil-and-bite guards bought for general athletic use
• Dental procedures not performed by or under the supervision of a licensed practitioner

Frequently Asked Questions

Are dental services CRA eligible?

Yes. Dental services qualify under paragraph 118.2(2)(a) of the Income Tax Act as amounts paid to a licensed dentist. Purely cosmetic dental procedures are excluded under subsection 118.2(2.1).

Can I claim dental services through my HSA?

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

Are night guards CRA eligible?

Generally yes, when the night guard is a custom dental appliance provided by a licensed dentist as part of treatment for bruxism, TMJ, or another dental condition. This is an application of the broader CRA rule that qualifying dental services provided by a dentist are eligible medical expenses.

Are mouth guards CRA eligible?

It depends on what "mouth guard" means. A custom dental guard provided by a dentist for a qualifying dental purpose may be eligible, while a sports mouth guard bought for athletic use is generally not.

Is dental sedation CRA eligible?

Generally yes, when the sedation or anaesthesia is billed as part of a qualifying dental procedure performed by a licensed dentist. It is better treated as part of the underlying dental service than as a separate standalone expense.

Source

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