Medical Tests

Are medical tests CRA eligible in Canada?

Yes. The cost of laboratory, radiological, and other diagnostic procedures or services — with necessary interpretations — is an eligible medical expense under paragraph 118.2(2)(o) of the Income Tax Act, as discussed in paragraph 1.128 of Income Tax Folio S1-F1-C1. The procedures or services must be prescribed by a medical practitioner or dentist. Because a Health Spending Account reimburses CRA-eligible medical expenses, prescribed medical tests are eligible for HSA reimbursement.

What Qualifies

• Blood panels, urine tests, and other laboratory procedures prescribed by a medical practitioner
• Diagnostic imaging — X-rays, MRIs, CT scans, and ultrasounds — prescribed by a medical practitioner
• COVID-19 tests prescribed by a medical practitioner (per CRA guidance)
• Pathology services, biopsies, and other diagnostic procedures prescribed by a physician or dentist
• Interpretation fees included with an eligible diagnostic service

What Does Not Qualify

• At-home health tests purchased without a physician's order
• Food sensitivity tests from non-medical providers
• Direct-to-consumer genetic tests for general curiosity

Frequently Asked Questions

Are medical tests CRA eligible?

Yes. Laboratory, radiological, and other diagnostic tests prescribed by a medical practitioner are METC eligible under paragraph 118.2(2)(o) of the Income Tax Act.

Can I claim medical tests through my HSA?

Yes. Prescribed medical tests are CRA-eligible medical expenses and 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, "Preventive, diagnostic and other treatments".