Optometry

Is optometry CRA eligible in Canada?

Yes. Optometrists are named under subsection 118.4(2) of the Income Tax Act as authorized medical practitioners. Services by a licensed optometrist are METC eligible under paragraph 118.2(2)(a) and can be reimbursed through a Health Spending Account (HSA), provided the optometrist is authorized to practice in the province or territory where the service is rendered.

What Qualifies

• Comprehensive eye examinations and refraction assessments
• Vision testing and prescription assessments for corrective lenses
• Clinical management of eye diseases and conditions (glaucoma, macular degeneration, diabetic retinopathy, dry eye, etc.)
• Contact lens fitting and follow-up assessments
• Pre- and post-operative eye care related to procedures such as cataract surgery or LASIK

What Does Not Qualify

• Eye exams by someone who is not a licensed optometrist
• Non-prescription sunglasses, reading glasses, or cosmetic contact lenses without a corrective prescription

Good to Know

• Provincial recognition: Optometrists are recognized as authorized medical practitioners in Alberta, British Columbia, Manitoba, New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario, Prince Edward Island, Quebec, Saskatchewan, and Yukon. They are not currently recognized in the Northwest Territories or Nunavut.
• Eye exam fees vs. eyewear costs: The optometrist's professional fee for an eye exam qualifies under paragraph 118.2(2)(a). Prescription eyewear purchased separately qualifies under the vision care provisions. Keep receipts for each separately.
• Documents to keep: Receipts showing the optometrist's name, registration number, province, services provided, date, and amount paid.

Frequently Asked Questions

Is optometry CRA eligible?

Yes. Optometrists are explicitly recognized as authorized medical practitioners under subsection 118.4(2). Eye exam and other optometric service fees are METC eligible.

Can I claim optometry through my HSA?

Yes. Professional fees paid to a licensed optometrist in a recognized province are eligible medical expenses that can be reimbursed through a Health Spending Account.

Is an annual eye exam eligible even if there are no issues found?

Yes. The CRA does not require that a specific diagnosis result from the visit. An eye exam performed by a licensed optometrist is an eligible medical expense regardless of outcome.

Source

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