Laser eye surgery

Is laser eye surgery CRA eligible in Canada?

Yes. Laser eye surgery is a CRA-eligible medical expense. Fees paid to an ophthalmologist or licensed eye surgery clinic for laser vision correction qualify under paragraph 118.2(2)(a) as fees paid to a medical practitioner for medical services. No prescription is required. Laser eye surgery qualifies for the Medical Expense Tax Credit (METC) and is reimbursable through a Health Spending Account (HSA).

What Qualifies

• LASIK (Laser-Assisted In Situ Keratomileusis)
• PRK (Photorefractive Keratectomy)
• LASEK (Laser Epithelial Keratomileusis)
• SMILE (Small Incision Lenticule Extraction)
• ICL (Implantable Collamer Lens) surgery — a non-laser implant procedure also eligible as a medical service
• Pre-operative consultations and diagnostic testing forming part of the surgical workup
• Post-operative follow-up appointments
• Enhancement or touch-up procedures following the original surgery
• Prescription eye drops and medications required during recovery

Good to Know

• All common laser and implant procedures are eligible: LASIK, PRK, SMILE, LASEK, and ICL.

Frequently Asked Questions

Is laser eye surgery CRA eligible?

Yes, all common laser refractive procedures (LASIK, PRK, LASEK, SMILE) qualify under paragraph 118.2(2)(a) of the Income Tax Act.

Can I claim laser eye surgery through my HSA?

Yes. Laser 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".