Teeth Whitening

Is teeth whitening CRA eligible in Canada?

No. Teeth whitening is generally considered a cosmetic procedure, not a qualifying medical expense under CRA rules. Because it is done to improve appearance rather than treat a medical condition, it is not eligible for the Medical Expense Tax Credit (METC) and cannot be reimbursed through an HSA.

What Does Not Qualify

• In-office teeth whitening performed by a dentist or dental clinic for cosmetic reasons
• Take-home whitening trays or gels supplied as part of a cosmetic whitening treatment
• Whitening strips, pens, kits, or similar over-the-counter whitening products
• Any dental bleaching procedure done to brighten tooth colour without a documented medical or reconstructive purpose

Good to Know

• Provider does not change eligibility: Teeth whitening does not become eligible just because it is provided by a dentist or other licensed dental professional.
• Cosmetic rule still applies: CRA rules deny claims for procedures that are purely cosmetic. That is the same reason cosmetic teeth whitening is not HSA eligible.
• Keep itemized receipts: If whitening is billed together with an otherwise eligible dental service, keep an itemized receipt. Only the eligible portion of the visit may qualify.

Frequently Asked Questions

Is teeth whitening CRA eligible?

No. Cosmetic teeth whitening is not considered an eligible medical expense under CRA rules, so it does not qualify for the METC.

Can I claim teeth whitening through my HSA?

No. Since teeth whitening is not METC eligible, it cannot be reimbursed through a Health Spending Account.

Does it matter if a dentist performed the whitening?

No. The fact that a dentist performs the service does not change the cosmetic nature of the treatment. Cosmetic teeth whitening remains ineligible.

Source

Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Cosmetic procedures".