Electrolysis

Is electrolysis CRA eligible in Canada?

Yes, in limited circumstances. Under paragraph 118.2(2)(a), amounts paid to a medical practitioner for medical services are eligible medical expenses. However, subsection 118.2(2.1) of the Income Tax Act disallows expenses for purely cosmetic procedures. Paragraph 1.145 of Income Tax Folio S1-F1-C1 clarifies that hair removal is eligible in limited circumstances — for example, for persons with polycystic ovarian syndrome — because it is directly related to a medical condition rather than performed purely for cosmetic purposes. Where electrolysis qualifies, it can be reimbursed through a Health Spending Account.

What Qualifies

• Electrolysis for hair removal that is directly related to a congenital abnormality, a personal injury resulting from an accident or trauma, or a disfiguring disease
• Hair removal in limited medical circumstances such as for persons with polycystic ovarian syndrome (PCOS), where excessive hair growth is a symptom of the medical condition

What Does Not Qualify

• Electrolysis performed purely for cosmetic hair removal without an underlying medical condition
• Laser hair removal for aesthetic purposes only

Frequently Asked Questions

Is electrolysis CRA eligible?

Yes, in limited circumstances per paragraph 1.145 of Income Tax Folio S1-F1-C1, when it is not performed purely for cosmetic purposes.

Can I claim electrolysis through my HSA?

Yes, where the procedure qualifies as a CRA-eligible medical expense — ensure you have documentation connecting the procedure to a medical condition.

Source

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