Organ transplant

Are organ transplant costs CRA eligible in Canada?

Yes. Organ transplants are listed as eligible medical expenses by the CRA with no prescription or certification requirement. Both bone marrow transplants and organ transplants are addressed in the Income Tax Act. Under subsection 118.2(2)(l.1), eligible amounts include costs related to bone marrow or organ transplants for the patient or a donor, including reasonable travel and accommodation costs incurred in connection with the transplant. They are METC eligible and can be reimbursed through a Health Spending Account (HSA).

What Qualifies

• Organ transplant surgery and associated hospital fees
• Bone marrow transplant and related medical procedures
• Physician and specialist fees directly related to transplant care
• Anti-rejection medications prescribed following a transplant
• Reasonable travel and accommodation costs incurred by a donor for the purpose of the transplant (per subsection 118.2(2)(l.1))
• Costs of locating a compatible donor where applicable

Frequently Asked Questions

Are organ transplant costs CRA eligible?

Yes. The CRA lists organ transplants (and bone marrow transplants) as eligible medical expenses with no prescription or certification required.

Can I claim organ transplant expenses through my HSA?

Yes. Organ and bone marrow transplant costs, along with associated medications and certain donor travel costs, can be reimbursed through a Health Spending Account.

Are the donor's travel expenses eligible?

Yes. Under subsection 118.2(2)(l.1), reasonable travel and accommodation costs incurred in connection with a bone marrow or organ transplant, in respect of the patient or a donor, are eligible.

Source

Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Bone marrow or organ transplants".