Dental therapy

Is dental therapy CRA eligible in Canada?

Yes, in provinces and territories where dental therapists are recognized as authorized medical practitioners. 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. Subsection 118.4(2) ties "medical practitioner" to provincial and territorial authorization laws. Where a dental therapist is an authorized practitioner in their jurisdiction, their fees qualify as METC-eligible expenses and can be reimbursed through a Health Spending Account.

What Qualifies

• Dental therapy services in Newfoundland and Labrador, Northwest Territories, Nunavut, Saskatchewan, and Yukon, where dental therapists are recognized as authorized medical practitioners
• Dental fillings, restorations, and simple extractions by a licensed dental therapist
• Preventive dental care and oral health assessments provided by a licensed dental therapist

What Does Not Qualify

• Dental therapy services in provinces where dental therapists are not recognized (including Alberta, British Columbia, Manitoba, New Brunswick, Nova Scotia, Ontario, Prince Edward Island, and Quebec)
• Services by an unlicensed or unregistered dental therapist
• Cosmetic dental procedures with no medical necessity

Good to Know

• Province and territory matters: The CRA maintains a list of authorized medical practitioners by province and territory. Confirm your jurisdiction recognizes dental therapists before claiming.
• Documents to keep: Receipt from the dental therapist showing their name, registration details, province or territory of practice, date of service, and amount paid.

Frequently Asked Questions

Is dental therapy CRA eligible?

Yes, where the dental therapist is an authorized medical practitioner under the laws of the province or territory where services are rendered. The CRA's list of authorized practitioners by jurisdiction identifies where dental therapists qualify.

Can I claim dental therapy through my HSA?

Yes, in recognized jurisdictions. Because the expense qualifies under the Medical Expense Tax Credit in those areas, it is reimbursable 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".