LASEK
LASEK laser eye surgery to correct refractive vision errors, performed by a licensed ophthalmologist
Is LASEK CRA eligible in Canada?
Yes. LASEK (Laser Epithelial Keratomileusis) is a CRA-eligible medical expense. Fees paid to an ophthalmologist or licensed eye surgery clinic for laser eye surgery qualify under paragraph 118.2(2)(a) as fees paid to a medical practitioner for medical services. No prescription is required. LASEK qualifies for the Medical Expense Tax Credit (METC) and is reimbursable through a Health Spending Account (HSA).
What Qualifies
- LASEK procedure to correct myopia (nearsightedness), hyperopia (farsightedness), or astigmatism
- Pre-operative consultations and eye examinations that are part of the surgical workup
- The LASEK surgery itself for one or both eyes
- Post-operative follow-up appointments required by the treating ophthalmologist
- Enhancement or touch-up procedures if recommended after the initial surgery
- Prescription eye drops, medications, or bandage contact lenses required during recovery
Good to Know
- Documents to keep: Receipt from the laser eye clinic showing the procedure, date, and amount paid.
Frequently Asked Questions
Is LASEK CRA eligible?
Yes, fees paid to a licensed ophthalmologist for LASEK qualify under paragraph 118.2(2)(a) of the Income Tax Act.
Can I claim LASEK through my HSA?
Yes. LASEK eye surgery is reimbursable through a Health Spending Account. No prescription is needed.
Source
Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Vision care".
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.