Radiation Therapy

Is radiation therapy CRA eligible in Canada?

Yes. Radiation therapy is a CRA-eligible medical expense, which means out-of-pocket costs are reimbursable through your HSA. This applies whether treatment is received at a public hospital or a licensed private cancer centre.

What Qualifies

• External beam radiation therapy (EBRT) administered at a hospital, cancer centre, or licensed clinic
• Brachytherapy (internal radiation) performed by a radiation oncologist or other authorized medical practitioner
• Stereotactic radiosurgery and stereotactic body radiation therapy (SBRT)
• Radiation treatment planning, simulation, and dosimetry fees
• Proton beam therapy administered by a licensed facility
• Follow-up imaging and consultations directly related to radiation treatment
• Hospital fees associated with inpatient or outpatient radiation therapy

What Does Not Qualify

• Radiation therapy received at an unlicensed facility or from an unauthorized provider
• Experimental radiation treatments not administered by a licensed medical practitioner

Good to Know

• Keep itemized invoices or receipts from the hospital, cancer centre, or clinic showing the provider name, type of treatment, dates, and amounts paid.
• If your provincial health plan covers part of the radiation therapy cost, you can only claim the out-of-pocket portion you personally paid.

Frequently Asked Questions

Is radiation therapy CRA eligible?

Yes. Radiation therapy qualifies under paragraph 118.2(2)(a) of the Income Tax Act as a medical service provided by a licensed medical practitioner, and under paragraph 118.2(2)(e) when received as part of hospital services.

Can I claim radiation therapy through my HSA?

Yes. Out-of-pocket radiation therapy costs are a CRA-eligible medical expense and are reimbursable through a Health Spending Account.

Source

Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Preventive, diagnostic and other treatments".