Hospital Services
Fees for medically necessary inpatient and outpatient hospital stays and services at a licensed hospital
Are hospital services CRA eligible in Canada?
Yes. Hospital services are eligible for the Medical Expense Tax Credit (METC) without a prescription. Because METC-eligible expenses can be reimbursed through a Health Spending Account (HSA), hospital services qualify for HSA reimbursement. No prescription is required.
What Qualifies
- Room and board charges for a medically necessary inpatient hospital stay
- Outpatient procedure fees at a licensed hospital or hospital-approved facility
- Hospital-based diagnostic and treatment services, including X-rays, laboratory work, and surgery
- Privately billed charges for services received in a licensed hospital
Good to Know
- You can only claim the portion you personally paid — amounts reimbursed by provincial health insurance or another benefit plan are not eligible.
Frequently Asked Questions
Are hospital services CRA eligible?
Yes, the CRA lists hospital services as eligible medical expenses with no prescription required.
Can I claim hospital services through my HSA?
Yes. Keep the itemized hospital bill and submit it to your HSA administrator.
Source
Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Medical Expense Tax Credit".
This information is sourced from the Canada Revenue Agency's official Medical Expense Tax Credit (METC) reference guide (lines 33099 and 33199). This is not tax advice. For the most current rulings, consult the CRA directly or speak with a qualified tax professional.
Based on CRA data last updated 2026-01-20. Page last reviewed 2026-03-20.