Surgeon Services

Are surgeon services CRA eligible in Canada?

Yes. Fees paid to a licensed surgeon for medical services qualify as eligible medical expenses under paragraph 118.2(2)(a) of the Income Tax Act. Surgeons are recognized as authorized medical practitioners in all 13 provinces and territories. Because a Health Spending Account reimburses CRA-eligible medical expenses, surgeon services are eligible for HSA reimbursement. Purely cosmetic procedures without an underlying medical condition are not eligible.

What Qualifies

• Fees for medically necessary surgical procedures performed by a licensed surgeon
• Surgical consultations and pre-operative assessments
• Post-surgical follow-up care billed by the operating surgeon
• Anaesthesiologist fees associated with an eligible surgical procedure
• Out-of-pocket surgical fees not covered by a provincial health plan

What Does Not Qualify

• Purely cosmetic procedures with no underlying medical condition, such as liposuction, hair replacement procedures, filler injections for removing wrinkles, or teeth whitening

Good to Know

• Province recognition: Surgeons are recognized as authorized medical practitioners in all 13 provinces and territories in Canada.
• Cosmetic surgery: Surgery qualifies only where the primary purpose is to treat a medical condition. The CRA excludes procedures that are purely cosmetic under paragraph 118.2(2.1). If cosmetic surgery is required for medical reasons (e.g., reconstructive surgery following an illness or accident), it may qualify — retain documentation of medical necessity.
• Documents to keep: Receipt or explanation of benefits showing the surgeon's name, registration number, date of service, procedure, and amount paid.

Frequently Asked Questions

Are surgeon services CRA eligible?

Yes. Fees paid to a licensed surgeon are eligible medical expenses under paragraph 118.2(2)(a) of the Income Tax Act, subject to the exclusion for purely cosmetic procedures.

Can I claim surgeon services through my HSA?

Yes. Surgeon services that qualify under the METC are reimbursable through a Health Spending Account.

Source

Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Fees paid to health professionals".