PRK (Photorefractive Keratectomy)

Is PRK laser eye surgery CRA eligible in Canada?

Yes. PRK (Photorefractive Keratectomy) is a laser eye surgery used to correct refractive errors such as myopia, hyperopia, and astigmatism. The CRA lists laser eye surgery as an eligible medical expense under the METC. No prescription is required to claim it. Because an HSA reimburses METC-eligible expenses, PRK and related costs are reimbursable through a Health Spending Account.

What Qualifies

• The PRK procedure itself performed by a licensed ophthalmologist or eye surgeon
• Pre-operative consultations and diagnostic tests (corneal topography, pachymetry) as part of the PRK process
• Post-operative follow-up appointments
• Prescription eye drops and medicated bandage contact lenses used during the healing period
• Enhancement procedures if required following the initial surgery
• Both eyes in one or separate sessions

Good to Know

• PRK is often recommended when LASIK is not suitable, such as for thinner corneas, contact sports, certain occupations (military, police), or previous eye surgery. Both PRK and LASIK are fully eligible.
• Keep your receipt from the laser eye clinic showing the procedure, date, and amount paid.

Frequently Asked Questions

Is PRK CRA eligible?

Yes. PRK qualifies as laser eye surgery under subsection 118.2(2) of the Income Tax Act.

Can I claim PRK through my HSA?

Yes. The full cost of PRK and directly related pre- and post-operative care is reimbursable through a Health Spending Account.

Source

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