Root Canals

Are root canals CRA eligible in Canada?

Yes. Root canal therapy is a CRA-eligible medical expense when performed by a licensed dentist or endodontist, which means it's reimbursable through your HSA. No prescription is required.

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. Root canal therapy qualifies as a dental service under paragraph 118.2(2)(a) of the Income Tax Act, which covers amounts paid to a dentist for dental services.

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.

Source

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