SMILE Laser Eye Surgery

Is SMILE laser eye surgery CRA eligible in Canada?

Yes. SMILE laser eye surgery is eligible under the Medical Expense Tax Credit (METC) and can be reimbursed through a Health Spending Account (HSA). No prescription is required.

The CRA lists laser eye surgery as an eligible medical expense. SMILE (Small Incision Lenticule Extraction) is a laser refractive surgery procedure performed by a licensed ophthalmologist to correct myopia and astigmatism. Under paragraph 118.2(2)(a), amounts paid to a medical practitioner for medical procedures are eligible.

What Qualifies

• The SMILE or SMILE PRO surgical procedure itself (one or both eyes)
• Pre-operative consultations and diagnostic testing (corneal topography, wavefront analysis) directly related to the SMILE procedure
• Post-operative follow-up appointments with the operating surgeon or clinic
• Prescription eye drops and medications required as part of post-operative care
• Any enhancement or re-treatment procedure if the initial result requires adjustment
• Protective eyewear provided by the clinic as part of the procedure

Good to Know

• Keep your receipt from the laser eye surgery clinic showing the procedure, date, and amount paid.

Frequently Asked Questions

Is SMILE laser eye surgery CRA eligible?

Yes. Laser eye surgery — including SMILE — is explicitly listed as an eligible METC expense under the CRA. No prescription is required.

Can I claim SMILE laser eye surgery through my HSA?

Yes. Submit the receipt from the laser 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".