Surgery

Are surgeon services CRA eligible in Canada?

Yes. Fees paid to a licensed surgeon for medical services are CRA-eligible medical expenses, which means they're reimbursable through your HSA. Surgeons are recognized as authorized medical practitioners in all 13 provinces and territories. 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

• 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.
• Keep a 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. Surgeon fees qualify under paragraph 118.2(2)(a) of the Income Tax Act, which covers amounts paid to an authorized medical practitioner. Purely cosmetic procedures are excluded under paragraph 118.2(2.1).

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".