Laser and IPL Therapy

Is laser or IPL therapy CRA eligible in Canada?

Conditionally. Medical laser therapy (including low-level laser therapy and cold laser) and intense pulsed light (IPL) therapy are CRA-eligible medical expenses only when delivered by an authorized medical practitioner as treatment for a medical condition. Fees qualify under paragraph 118.2(2)(a) of the Income Tax Act when paid to a practitioner authorized to practise in the province and acting within their professional scope, and subsection 118.2(2.1) disallows any portion performed for cosmetic reasons. Where the treatment qualifies, it can be reimbursed through a Health Spending Account.

What Qualifies

• Laser therapy for musculoskeletal conditions (such as herniated discs or carpal tunnel) when performed by a medical doctor (MD), chiropractor (DC), or physiotherapist (PT) authorized to practise in the province
• IPL or pulsed-light therapy performed by a medical doctor or dermatologist for a medical skin condition (for example, rosacea or vascular lesions)
• Cold laser or low-level laser therapy delivered as part of a physiotherapy or chiropractic treatment plan when billed by the licensed practitioner
• Laser treatment of a disfiguring disease, a congenital abnormality, or a personal injury from an accident or trauma

What Does Not Qualify

• Laser hair removal or laser tattoo removal for cosmetic reasons (see laser hair and tattoo removal)
• IPL facials, skin rejuvenation, or photofacials for aesthetic reasons
• Cosmetic vascular or pigment treatments performed without a documented medical purpose
• Laser therapy performed by a provider who is not an authorized medical practitioner in the province
• At-home laser or IPL devices

Good to Know

• The provider must be authorized in the province and acting within scope. MDs/dermatologists, chiropractors, and physiotherapists can qualify when the treatment fits their regulated scope of practice; a medi-spa technician generally does not. Check the CRA's Authorized medical practitioners list for your province.
• Retain documentation tying the treatment to a medical condition — a referral, treatment plan, or chart note. The onus is on the claimant to show the purpose is medical, not cosmetic.
• Treatments split between medical and cosmetic purposes are only eligible to the extent of the medical portion. Keep receipts itemized where possible.

Frequently Asked Questions

Is laser therapy CRA eligible?

Conditionally. Medical services qualify under paragraph 118.2(2)(a) of the Income Tax Act when delivered by a practitioner authorized to practise in the province and acting within scope, and subsection 118.2(2.1) disallows purely cosmetic procedures. Laser or IPL therapy for a medical condition qualifies; cosmetic laser treatments do not.

Can I claim laser therapy through my HSA?

Yes, when the treatment qualifies — meaning it is delivered by an authorized medical practitioner for a medical condition. Retain documentation of the diagnosis and treatment plan.

Is cold laser therapy at a chiropractor's office eligible?

Yes, when it is part of a chiropractic treatment and billed by the licensed chiropractor. See chiropractic.

What about IPL for rosacea or vascular lesions?

IPL performed by a medical doctor or dermatologist to treat a diagnosed skin condition can qualify. IPL for general skin rejuvenation or anti-aging is cosmetic and does not qualify.

Source

Based on the CRA's official eligible medical expenses list, the CRA's Authorized medical practitioners for purposes of the Medical Expense Tax Credit list, and Income Tax Folio S1-F1-C1, Medical Expense Tax Credit.