MRI (Magnetic Resonance Imaging)

Is an MRI CRA eligible in Canada?

Yes. An MRI is a radiological diagnostic procedure, and its cost is an eligible medical expense under paragraph 118.2(2)(o) of the Income Tax Act. As confirmed in paragraph 1.128 of Income Tax Folio S1-F1-C1, the cost of "laboratory, radiological and other diagnostic procedures or services, with necessary interpretations, for maintaining health, preventing disease or assisting in the diagnosis or treatment of any injury, illness or disability" qualifies for the Medical Expense Tax Credit (METC) when prescribed by a medical practitioner. This applies whether the MRI is performed at a public hospital or a private imaging clinic. Because a Health Spending Account reimburses CRA-eligible medical expenses, a prescribed MRI is eligible for HSA reimbursement.

What Qualifies

• MRI scan prescribed by a medical practitioner at a hospital or licensed imaging facility
• MRI performed at a private clinic, provided a medical practitioner prescribed the scan
• Radiologist interpretation fees billed as part of the MRI procedure
• Contrast dye or other materials administered during the MRI
• Follow-up MRI scans prescribed for ongoing monitoring of a condition

What Does Not Qualify

• An MRI obtained without a prescription or referral from a medical practitioner or dentist
• Screening MRI scans arranged on your own initiative without a practitioner's order

Good to Know

• Keep the original prescription or referral from your medical practitioner, the itemized receipt from the imaging facility, and proof of payment. Your HSA administrator may request these documents.
• MRIs at private clinics are eligible on the same basis as those at public hospitals, as long as a medical practitioner prescribed the scan. The CRA does not distinguish between public and private facilities for this expense category.
• If your provincial health plan covers part of the MRI cost, you can only claim the out-of-pocket portion you personally paid.

Frequently Asked Questions

Is an MRI CRA eligible?

Yes. An MRI is a radiological diagnostic procedure eligible under paragraph 118.2(2)(o) of the Income Tax Act. It must be prescribed by a medical practitioner or dentist to qualify as an METC-eligible expense.

Can I claim an MRI through my HSA?

Yes. A prescribed MRI is a CRA-eligible medical expense and is reimbursable through a Health Spending Account. Submit the receipt and prescription or referral to your HSA administrator.

Is a private MRI eligible?

Yes. The CRA does not limit eligibility to MRIs performed at public hospitals. An MRI at a licensed private imaging clinic qualifies as long as it was prescribed by a medical practitioner.

Source

Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Preventive, diagnostic and other treatments".