Orthodontic work

Is orthodontic work CRA eligible in Canada?

Yes. Orthodontic work qualifies as a dental service under paragraph 118.2(2)(a) of the Income Tax Act. Amounts paid to a licensed dentist or orthodontist for orthodontic treatment are METC eligible and can be reimbursed through a Health Spending Account (HSA). No prescription or certification is required beyond the dental professional's treatment plan.

What Qualifies

• Metal, ceramic, or lingual braces prescribed and managed by a licensed orthodontist or dentist
• Clear aligner treatment (Invisalign and similar systems) provided or supervised by a licensed dental professional
• Orthodontic retainers (removable and fixed) issued as part of an orthodontic treatment
• Orthodontic consultations, diagnostic records (X-rays, photographs, impressions), and treatment planning fees
• Palatal expanders and other orthodontic appliances prescribed as part of a treatment plan

Frequently Asked Questions

Is orthodontic work CRA eligible?

Yes. Orthodontic work is a dental service under paragraph 118.2(2)(a), and fees paid to a licensed dentist or orthodontist for braces, aligners, retainers, and related treatment qualify as METC eligible expenses.

Can I claim orthodontic work through my HSA?

Yes. Orthodontic treatment fees paid to a licensed dental professional are eligible medical expenses that can be reimbursed through a Health Spending Account.

Is Invisalign or clear aligner treatment eligible?

Yes, provided the treatment is prescribed and supervised by a licensed dentist or orthodontist. The eligibility is based on who provides the service, not the type of appliance used.

Source

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