Refractive Lens Exchange (RLE)

Is Refractive Lens Exchange CRA eligible in Canada?

Yes. Refractive Lens Exchange (RLE) — also known as Clear Lens Exchange or lens replacement surgery — is eligible under the Medical Expense Tax Credit (METC) and can be reimbursed through a Health Spending Account (HSA). No prescription is required.

RLE qualifies as an eligible medical expense under paragraph 118.2(2)(a) of the Income Tax Act — amounts paid to a medical practitioner for medical services. RLE is a surgical procedure performed by a licensed ophthalmologist (a medical practitioner) to correct refractive error by replacing the eye's natural lens with an artificial intraocular lens (IOL).

What Qualifies

• The RLE surgical procedure itself (one or both eyes)
• Intraocular lenses (IOLs), including standard monofocal and premium multifocal, toric, or extended depth-of-focus lenses
• Pre-operative consultations, biometry, and diagnostic eye exams directly related to the procedure
• Post-operative follow-up appointments and YAG laser capsulotomy if required
• Prescription eye drops required as part of post-operative care
• Diagnostic testing (OCT scans)

Good to Know

• If you choose a premium IOL (multifocal, toric, or extended depth-of-focus) at additional cost above a standard monofocal lens, the upgrade portion may be questioned by the CRA if a standard lens would adequately correct your vision. Keep documentation from your ophthalmologist explaining the medical rationale for the premium lens if applicable.
• Keep your receipt from the eye surgery clinic showing the procedure, date, and amount paid.

Frequently Asked Questions

Is Refractive Lens Exchange CRA eligible?

Yes. RLE qualifies as an eligible medical expense under paragraph 118.2(2)(a) as a medical procedure performed by a licensed ophthalmologist. No prescription is required.

Can I claim Refractive Lens Exchange through my HSA?

Yes. Submit the receipt from the eye surgery clinic showing the procedure details and amount paid.

Source

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