Medical Radiation Services

Are medical radiation services CRA eligible in Canada?

Conditionally. Medical radiation 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 radiation technologists as authorized medical practitioners in Alberta, New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario, Quebec, and Saskatchewan. Services provided in British Columbia, Manitoba, Northwest Territories, Nunavut, Prince Edward Island, or Yukon by a medical radiation technologist do not qualify for the Medical Expense Tax Credit (METC) or for reimbursement through a Health Spending Account (HSA).

What Qualifies

• X-ray imaging and diagnostic radiology performed by a licensed medical radiation technologist in Alberta, New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario, Quebec, or Saskatchewan
• Radiation therapy administered by a licensed medical radiation technologist in a recognized province
• CT scan or MRI administration by a licensed medical radiation technologist in a recognized province

What Does Not Qualify

• Medical radiation services provided in BC, Manitoba, Northwest Territories, Nunavut, PEI, or Yukon when billed under the scope of a medical radiation technologist
• Cosmetic imaging or radiation services without a medical purpose
• Services by an unlicensed or unrecognized provider

Good to Know

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

Frequently Asked Questions

Are medical radiation services CRA eligible?

Only in certain provinces. The CRA recognizes medical radiation technologists as authorized medical practitioners in AB, 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 radiation services through my HSA?

Yes, if the services are provided by a licensed medical radiation 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".