LASIK and Laser Eye Surgery

Is LASIK CRA eligible in Canada?

Yes. LASIK is a CRA-eligible medical expense when it is provided as a qualifying medical service. It can be reimbursed through a Health Spending Account (HSA), subject to the plan terms. A separate prescription is not normally required for the surgical fee.

Which laser eye procedures qualify?

• LASIK, including custom, wavefront, and bladeless LASIK
• PRK (photorefractive keratectomy)
• LASEK (laser-assisted subepithelial keratectomy)
• SMILE (small incision lenticule extraction)
• ICL (implantable collamer lens) surgery
• Pre-operative consultations and eye examinations forming part of the surgical workup
• Post-operative follow-up appointments
• Enhancement or touch-up procedures if recommended after the initial surgery
• Prescription eye drops and medications required during recovery

What records should you keep?

Keep the itemized receipt from the eye-surgery clinic showing the patient, procedure, service date, provider, and amount paid. If another plan covered part of the cost, keep the benefits statement showing the unreimbursed balance.

Frequently Asked Questions

Is LASIK CRA eligible?

Yes. Fees paid for qualifying medical services, including LASIK, can qualify under paragraph 118.2(2)(a) of the Income Tax Act.

Are PRK, LASEK, SMILE, and ICL HSA eligible?

Yes, when the procedure is a qualifying medical service and the claim meets the HSA's plan terms. These procedures are covered on this page because their expense-eligibility requirements are the same as LASIK's.

Can I claim LASIK through my HSA?

Yes. LASIK and other qualifying vision-correction procedures can be reimbursed through a Health Spending Account. The claim still needs an itemized receipt and must meet the plan terms.

Source

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