Laser Hair Removal and Tattoo Removal

Are laser hair removal and tattoo removal CRA eligible in Canada?

No. Laser hair removal and laser tattoo removal are not CRA-eligible medical expenses when performed for cosmetic reasons. Subsection 118.2(2.1) of the Income Tax Act denies the Medical Expense Tax Credit for amounts paid for purely cosmetic procedures. Because the services do not qualify, they cannot be reimbursed through a Health Spending Account.

What Does Not Qualify

• Laser hair removal for cosmetic reasons (legs, face, bikini line, back, etc.)
• Laser tattoo removal for personal or aesthetic reasons
• Intense pulsed light (IPL) hair removal at a medi-spa or clinic
• At-home laser or IPL hair removal devices
• Cosmetic hair removal sold in packages, memberships, or bundles

Good to Know

• Exception — medically necessary hair removal. Hair removal directly related to a congenital abnormality, a personal injury from an accident or trauma, or a disfiguring disease can qualify. This includes limited circumstances such as persons with polycystic ovarian syndrome (PCOS). See the electrolysis page for the same principle applied to electrolysis.
• Exception — reconstructive tattoo removal. Removal of a tattoo that is directly tied to a medical or reconstructive purpose (for example, radiation-marker tattoos after cancer treatment) may qualify. Retain documentation from your treating physician that explains the medical purpose.
• A doctor's note by itself does not make a cosmetic procedure eligible. The CRA looks at whether the procedure has a genuine medical or reconstructive purpose.

Frequently Asked Questions

Is laser hair or tattoo removal CRA eligible?

No, not when it is cosmetic. Medical services qualify under paragraph 118.2(2)(a) of the Income Tax Act, but subsection 118.2(2.1) disallows purely cosmetic procedures. Only hair removal or tattoo removal with a genuine medical or reconstructive purpose is eligible.

Can I claim laser hair removal through my HSA?

No, unless the procedure qualifies under the medical-or-reconstructive exception. Without documentation tying the removal to a medical condition, it cannot be reimbursed through a Health Spending Account.

What about electrolysis?

Electrolysis follows the same rule — cosmetic electrolysis is ineligible, but electrolysis for a medical condition (such as PCOS) can qualify. See the electrolysis page.

Source

Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Cosmetic procedures".