Liposuction
Liposuction performed for aesthetic reasons — not an eligible CRA medical expense because subsection 118.2(2.1) of the Income Tax Act disallows purely cosmetic procedures
Is liposuction CRA eligible in Canada?
No. Liposuction performed for cosmetic reasons is not a CRA-eligible medical expense. Subsection 118.2(2.1) of the Income Tax Act denies the Medical Expense Tax Credit for amounts paid for procedures performed purely for cosmetic purposes. Because the service does not qualify, it cannot be reimbursed through a Health Spending Account.
What Does Not Qualify
- Liposuction for aesthetic body contouring
- Tummy tucks (abdominoplasty) performed for appearance
- "Lunchtime lipo," laser lipo, or non-surgical fat reduction marketed as aesthetic
- Combined cosmetic packages that include liposuction as part of a body-contouring procedure
Good to Know
- Exception — medical or reconstructive purpose. If liposuction has a genuine medical or reconstructive purpose, it can qualify. Examples include treatment of lipedema, reconstruction following an accident or disease, or removal of a lipoma. Retain documentation from your treating physician that explains the medical purpose of the procedure.
- Excess-skin removal after rapid weight loss is a separate procedure and can qualify where there is a documented risk of infection (see the cosmetic surgery page).
- A doctor's referral alone does not make cosmetic liposuction eligible. The CRA assesses the purpose of the procedure.
Frequently Asked Questions
Is liposuction 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. Liposuction with a documented medical or reconstructive purpose may qualify — cosmetic liposuction does not.
Can I claim liposuction through my HSA?
No, unless it qualifies under the medical-or-reconstructive exception. Without documentation tying the procedure to a medical purpose, it cannot be reimbursed through a Health Spending Account.
What about liposuction to treat lipedema?
Liposuction performed as medical treatment for lipedema is generally considered reconstructive rather than cosmetic. Retain documentation from your treating physician tying the procedure to the diagnosis.
Source
Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Cosmetic procedures".
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 2026-04-22.