ICL (Implantable Collamer Lens)

Is ICL (Implantable Collamer Lens) CRA eligible in Canada?

Yes. ICL surgery qualifies as an eligible medical expense under paragraph 118.2(2)(a) of the Income Tax Act — amounts paid to a medical practitioner for medical services. ICL is a surgical procedure performed by a licensed ophthalmologist (a medical practitioner) to correct vision. Because METC-eligible expenses can be reimbursed through a Health Spending Account (HSA), ICL surgery qualifies for HSA reimbursement. No prescription is required.

What Qualifies

• The ICL surgical procedure itself, including the implantable lens
• Pre-operative consultations and eye examinations required for ICL
• Post-operative follow-up appointments
• Diagnostic testing such as anterior chamber measurements required before surgery
• YAG laser treatment if required following the procedure
• Prescription eye drops and medications
• All types of implantable collamer lenses used for vision correction — including Visian ICL and EVO ICL
• Replacement or removal procedures

Good to Know

• Documents to keep: Receipt from the eye surgery clinic showing the procedure, date, and amount paid.

Frequently Asked Questions

Is ICL CRA eligible?

Yes, ICL is a medical service performed by a licensed ophthalmologist and qualifies under paragraph 118.2(2)(a) of the Income Tax Act.

Can I claim ICL through my HSA?

Yes. Keep the itemized receipt from the clinic 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, "Vision care".