Dental services

Are dental services 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. This includes a wide range of preventive, diagnostic, and restorative dental treatments. Because these expenses qualify under the Medical Expense Tax Credit, they can be reimbursed through a Health Spending Account.

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)
• 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)
• Dental procedures not performed by or under the supervision of a licensed practitioner

Frequently Asked Questions

Are dental services CRA eligible?

Yes. Amounts paid to a licensed dentist for dental services qualify as METC-eligible medical expenses under paragraph 118.2(2)(a). Purely cosmetic dental procedures are excluded.

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.

Source

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