MRI (Magnetic Resonance Imaging)

Is an MRI CRA eligible in Canada?

Yes. An MRI is a CRA-eligible medical expense when prescribed by a medical practitioner. This applies whether the MRI is performed at a public hospital or a private imaging clinic. A prescribed MRI is reimbursable through a Health Spending Account (HSA).

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.
• 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 qualifies as a radiological diagnostic procedure under paragraph 118.2(2)(o) of the Income Tax Act, and must be prescribed by a medical practitioner or dentist.

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.

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".