Radiation Therapy

Is radiation therapy CRA eligible in Canada?

Yes. Radiation therapy is an eligible medical expense under the Income Tax Act. It qualifies under paragraph 118.2(2)(a) as a medical service when provided by a licensed medical practitioner such as a radiation oncologist. When administered at a public or licensed private hospital, it also qualifies under paragraph 118.2(2)(e) for hospital services. No prescription, written certification, or Form T2201 is required. Because radiation therapy is eligible for the Medical Expense Tax Credit (METC), it can also be reimbursed through a Health Spending Account (HSA) or Private Health Services Plan (PHSP).

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

Good to Know

• Documents to keep: Itemized invoices or receipts from the hospital, cancer centre, or clinic showing the provider name, type of treatment, dates, and amounts paid. Keep referral letters from your oncologist or treating physician as supporting documentation.
• Provincial coverage: Most provinces cover the cost of radiation therapy through their public health insurance plans. Only the portion you personally paid out of pocket (not reimbursed by provincial insurance or another benefit plan) is eligible for your HSA claim or the METC.

Frequently Asked Questions

Is radiation therapy CRA eligible?

Yes. Radiation therapy qualifies as an eligible medical expense under the METC. It falls under paragraph 118.2(2)(a) as a therapeutic medical service provided by a 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. If the expense is METC eligible and you paid out of pocket for it, you can submit it for reimbursement through your HSA. Keep your itemized receipt showing the treatment details and amount paid.

Source

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