Medical Laboratory Services

Are medical laboratory services CRA eligible in Canada?

Conditionally. Medical laboratory services qualify as a CRA-eligible medical expense under paragraph 118.2(2)(a) only when provided by a medical practitioner authorized under provincial law. The CRA recognizes medical laboratory technologists as authorized medical practitioners in Alberta, Manitoba, New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario, Quebec, and Saskatchewan. Services provided in British Columbia, Northwest Territories, Nunavut, Prince Edward Island, or Yukon by a medical laboratory technologist do not qualify for the Medical Expense Tax Credit (METC) or for reimbursement through a Health Spending Account (HSA).

Note: Combined laboratory and X-ray technologists are separately recognized in Alberta only.

What Qualifies

• Blood work, urinalysis, and diagnostic laboratory panels performed by a licensed medical laboratory technologist in Alberta, Manitoba, New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario, Quebec, or Saskatchewan
• Diagnostic specimen analysis and clinical laboratory assessments in those provinces

What Does Not Qualify

• Laboratory services provided in BC, Northwest Territories, Nunavut, PEI, or Yukon when billed under the scope of a medical laboratory technologist
• Home testing kits without professional analysis by a recognized practitioner
• Wellness or screening panels not performed by a recognized authorized practitioner

Good to Know

• Medical necessity: No prescription is required. The practitioner must be licensed as a medical laboratory technologist under the applicable provincial regulatory body.
• Documents to keep: Receipt or invoice from the laboratory showing the practitioner's name, services performed, province of service, date, and amount paid.

Frequently Asked Questions

Are medical laboratory services CRA eligible?

Only in certain provinces. The CRA recognizes medical laboratory technologists as authorized medical practitioners in AB, MB, NB, NL, NS, ON, QC, and SK. Services by a licensed technologist in these provinces qualify under paragraph 118.2(2)(a).

Can I claim medical laboratory services through my HSA?

Yes, if the services are provided by a licensed medical laboratory technologist in a province where the profession is recognized by the CRA.

Source

Based on the CRA's official eligible medical expenses list and the CRA's authorized medical practitioners list, and Income Tax Folio S1-F1-C1, "Fees paid to health professionals".