Medical services outside Canada

Are medical services outside Canada CRA eligible?

Yes. The CRA's general rule is that eligible medical expenses are not restricted to those paid in Canada or for services provided in Canada. Under paragraph 118.2(2)(a), amounts paid to a medical practitioner or licensed private hospital for medical or dental services are eligible regardless of where those services were rendered, as long as the practitioner is licensed in the jurisdiction where the service is provided.

There are a small number of exceptions where the expense must be incurred in Canada — notably, attendant care under paragraph 118.2(2)(b.1), care in a group home under paragraph 118.2(2)(b.2), and certain fertility clinic fees under paragraph 118.2(2)(v). Outside of those specific exceptions, out-of-country medical expenses generally qualify.

What Qualifies

• Emergency or urgent medical treatment received while travelling, studying, or living abroad
• Specialist consultations or procedures performed outside Canada by a licensed practitioner
• Dental services performed outside Canada by a licensed dentist
• Hospitalization costs paid to a licensed private hospital outside Canada
• Any other medical service that would qualify in Canada, provided the practitioner is licensed in the jurisdiction where the service is rendered

Frequently Asked Questions

Are medical services outside Canada CRA eligible?

Yes. The CRA explicitly states that eligible medical expenses are generally not restricted to those incurred in Canada, provided the practitioner is licensed in the jurisdiction where the service is rendered.

Can I claim out-of-country medical expenses through my HSA?

Yes. Provided the expense meets CRA eligibility criteria, it can be reimbursed through a Health Spending Account regardless of where it was incurred.

Are there any medical expenses that must be incurred in Canada?

Yes. Attendant care (paragraph 118.2(2)(b.1)), care in a group home (paragraph 118.2(2)(b.2)), and certain fertility clinic fees (paragraph 118.2(2)(v)) must be incurred in Canada to qualify.

Source

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