Dentures and Dental Implants

Are dentures and dental implants CRA eligible in Canada?

Yes. Dentures and dental implants are CRA-eligible medical expenses. Dentures made or repaired by a provincially authorized denturist qualify, as do dentures prescribed and fitted by a dentist. Dental implants placed by a dentist are also eligible. These expenses can be reimbursed through your HSA.

What Qualifies

• Making or repairing an upper or lower denture by a provincially authorized denturist or dental mechanic
• Taking of impressions, bite registrations, and insertions in the making or furnishing of an upper or lower denture
• Dentures prescribed and fitted by a dentist (eligible under paragraph 118.2(2)(a))
• Dental implants placed by a dentist as part of dental services

What Does Not Qualify

• Denture work performed by a provider not authorized under the laws of a province
• Cosmetic dental appliances unrelated to replacing missing teeth

Frequently Asked Questions

Are dentures CRA eligible?

Yes. Dentures made or repaired by a provincially authorized denturist qualify under paragraph 118.2(2)(p) of the Income Tax Act. Dentures prescribed and fitted by a dentist qualify under paragraph 118.2(2)(a). Dental implants placed by a dentist also qualify under (a).

Are dental implants CRA eligible?

Yes. Dental implants placed by a dentist qualify as an eligible medical expense under paragraph 118.2(2)(a).

Can I claim dentures through my HSA?

Yes, because these expenses qualify under the Medical Expense Tax Credit.

Source

Based on the CRA's official eligible medical expenses list, Income Tax Folio S1-F1-C1, paragraph 118.2(2)(p), "Dental mechanics", which says dentures prescribed and fitted by a dentist are eligible under paragraph 118.2(2)(a), and the Canadian Dental Association's Dentures: Partial Dentures / Complete Dentures fact sheet, which explains that a dentist or prosthodontist may suggest dentures and that your dentist or specialist takes impressions to custom-make them.