Laboratory procedures or services (including COVID-19 tests)

Are laboratory procedures or services CRA eligible in Canada?

Yes. Laboratory procedures and services are CRA-eligible medical expenses under paragraph 118.2(2)(a) when paid to a licensed medical laboratory or medical practitioner for diagnostic services. A prescription (or order) from a medical practitioner is required. COVID-19 tests ordered for medical purposes by a practitioner are included. These expenses qualify for the Medical Expense Tax Credit (METC) and are reimbursable through a Health Spending Account (HSA).

What Qualifies

• Blood tests, urinalysis, and other diagnostic laboratory panels ordered by a physician or other authorized practitioner
• Pathology, biopsy, and cytology laboratory fees
• Microbiology cultures ordered for diagnosis or treatment
• COVID-19 PCR tests or rapid antigen tests ordered by a medical practitioner for clinical purposes
• Other laboratory procedures ordered as part of diagnosis, monitoring, or treatment of a medical condition

Frequently Asked Questions

Are laboratory procedures CRA eligible?

Yes, when ordered by a medical practitioner, per the CRA's eligible medical expenses list.

Can I claim lab tests through my HSA?

Yes. Laboratory procedures ordered by a medical practitioner are reimbursable through a Health Spending Account.

Source

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