Root Canals

Are root canals CRA eligible in Canada?

Yes. Root canal therapy is a dental service eligible under paragraph 118.2(2)(a) of the Income Tax Act. This paragraph allows amounts paid to a dentist for dental services provided to a patient to qualify as eligible medical expenses. Because root canals qualify under the Medical Expense Tax Credit (METC), they can be reimbursed through a Health Spending Account.

What Qualifies

• Root canal therapy (endodontic treatment) performed by a licensed dentist or endodontist
• Retreatment of a previously treated root canal
• Apicoectomy (root-end surgery) performed by a dentist
• Diagnostic X-rays and imaging related to the root canal procedure
• Local anaesthesia administered during the procedure

Good to Know

Keep all receipts from your dentist or endodontist. Receipts should show the date of service, the patient name, the treating practitioner, and the amount paid. Related costs billed as part of the same visit — such as diagnostic X-rays taken before the procedure and a crown placed afterward to restore the treated tooth — are also CRA eligible as dental services under paragraph 118.2(2)(a).

Frequently Asked Questions

Are root canals CRA eligible?

Yes. A root canal is a dental service paid to a licensed dentist, which qualifies as an METC-eligible medical expense under paragraph 118.2(2)(a). The full cost of the procedure — including any diagnostic imaging and follow-up care — is eligible.

Can I claim root canals through my HSA?

Yes. Root canal therapy provided by a licensed dentist or endodontist is reimbursable through a Health Spending Account as a CRA-eligible dental expense.

Source

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