Oral Surgery

Is oral surgery CRA eligible in Canada?

Yes. Oral surgery performed by a licensed dentist or oral surgeon is a CRA-eligible medical expense. This includes surgical extractions, corrective jaw surgery, implant placement, and other procedures carried out in a dental office or hospital setting. No prescription is required. Because these expenses are CRA-eligible, they can be reimbursed through your HSA.

What Qualifies

• Surgical extraction of impacted or non-restorable teeth, including wisdom teeth
• Corrective jaw surgery (orthognathic surgery) performed for functional reasons such as bite misalignment, temporomandibular joint disorders, or breathing obstruction
• Dental implant placement surgery
• Bone grafting procedures to support dental implants or repair jaw defects
• Treatment of oral infections, abscesses, or cysts requiring surgical intervention
• Biopsy or removal of oral lesions or tumours
• Repair of facial fractures or traumatic dental injuries
• Sedation, general anaesthesia, or IV sedation administered as part of the surgical procedure
• Pre-surgical diagnostic imaging such as X-rays, panoramic radiographs, or CT scans prescribed by a dentist
• Prescription medications related to the surgery, such as antibiotics or prescription painkillers, when prescribed by the dentist or oral surgeon and dispensed by a pharmacist
• Hospital fees when the procedure is performed in a hospital setting
• Reconstructive oral surgery to correct a deformity from a congenital abnormality, accident, trauma, or disfiguring disease

What Does Not Qualify

• Oral surgery performed purely for cosmetic purposes with no underlying dental, medical, or reconstructive reason (subsection 118.2(2.1) excludes purely cosmetic procedures)

Good to Know

• Oral surgeons are dental specialists authorized to practise under provincial law, so their fees qualify the same way as fees paid to a general dentist.
• If jaw surgery has both functional and cosmetic dimensions, the procedure still qualifies as long as it is not performed purely for cosmetic purposes. Surgery to correct a congenital abnormality, trauma injury, or disfiguring disease is explicitly excluded from the cosmetic restriction.
• Keep the itemized invoice showing the date, procedure performed, provider name, and amount paid. If the surgery was performed in a hospital, retain both the surgeon's fee invoice and the hospital charges separately.

Frequently Asked Questions

Is oral surgery CRA eligible?

Yes. Oral surgery qualifies under paragraph 118.2(2)(a) of the Income Tax Act as a dental service provided by a licensed dentist or as a medical service provided by a medical practitioner. Related diagnostic imaging qualifies under paragraph 118.2(2)(o), and prescription medications under paragraph 118.2(2)(n).

Can I claim oral surgery through my HSA?

Yes. Because oral surgery qualifies under the Medical Expense Tax Credit, it can be reimbursed through a Health Spending Account.

Is jaw surgery (orthognathic surgery) HSA eligible?

Yes. Corrective jaw surgery performed for functional reasons qualifies as a dental or medical service under paragraph 118.2(2)(a). It is not excluded by the cosmetic restriction as long as the surgery addresses a functional issue, congenital abnormality, or injury.

Are dental implants placed during oral surgery eligible?

Yes. Both the surgical placement of dental implants and the implants themselves are METC eligible. The surgical fees qualify under paragraph 118.2(2)(a), and dental implants are also specifically listed as eligible on the CRA's medical expenses list.

Source

Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Fees paid to medical practitioners, dentists and nurses".