Dentures and dental implants

Are dentures and dental implants CRA eligible in Canada?

Yes. Under paragraph 118.2(2)(a) of the Income Tax Act, amounts paid to a dentist for dental services — including the provision of dentures and dental implants — are eligible medical expenses. Paragraph 1.26 of Income Tax Folio S1-F1-C1 confirms that the cost of implanted devices used in the provision of dental services (such as a dental implant) qualifies. These expenses are eligible under the Medical Expense Tax Credit and can be reimbursed through a Health Spending Account.

What Qualifies

• Full or partial dentures prescribed and fitted by a licensed dentist or dental prosthetist
• Dental implants used to replace missing teeth
• Dental bridges prescribed and placed by a licensed dentist
• Associated surgical procedures, fittings, and adjustments provided by a licensed dental practitioner

Frequently Asked Questions

Are dentures and dental implants CRA eligible?

Yes, the cost of dentures and dental implants provided by a licensed dentist qualifies as an METC-eligible medical expense under paragraph 118.2(2)(a).

Can I claim dentures and dental implants 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 and Income Tax Folio S1-F1-C1, "Fees paid to health professionals".