LASIK
LASIK laser eye surgery to permanently correct refractive vision errors, performed by a licensed ophthalmologist
Is LASIK CRA eligible in Canada?
Yes. LASIK (Laser-Assisted In Situ Keratomileusis) is a CRA-eligible medical expense. Fees paid to an ophthalmologist or licensed eye surgery clinic for LASIK qualify under paragraph 118.2(2)(a) as fees paid to a medical practitioner for medical services. No prescription is required. LASIK qualifies for the Medical Expense Tax Credit (METC) and is reimbursable through a Health Spending Account (HSA).
What Qualifies
- LASIK procedure to correct myopia (nearsightedness), hyperopia (farsightedness), or astigmatism
- Custom or wavefront LASIK, bladeless LASIK, and other LASIK variants
- Pre-operative consultations and eye examinations forming part of the surgical workup
- The LASIK surgery itself for one or both eyes
- Post-operative follow-up appointments
- Enhancement or touch-up procedures if recommended after the initial surgery
- Prescription eye drops and medications 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 LASIK CRA eligible?
Yes, fees paid to a licensed ophthalmologist for LASIK qualify under paragraph 118.2(2)(a) of the Income Tax Act.
Can I claim LASIK through my HSA?
Yes. LASIK 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.