Toothpaste, Toothbrushes, and Dental Floss
Everyday dental hygiene products — toothpaste, toothbrushes, dental floss, mouthwash — are not eligible CRA medical expenses because they are personal hygiene items, not medical devices or prescription drugs
Are toothpaste, toothbrushes, and dental floss CRA eligible in Canada?
No. Everyday dental hygiene products are not CRA-eligible medical expenses. Toothpaste, toothbrushes, and dental floss are personal hygiene items, not prescribed medical devices or prescription drugs, so they fall outside the scope of the Medical Expense Tax Credit. Because they do not qualify, they cannot be reimbursed through a Health Spending Account.
What Does Not Qualify
- Everyday toothpaste
- Manual toothbrushes
- Electric or sonic toothbrushes (Sonicare, Oral-B, etc.)
- Replacement brush heads
- Dental floss, floss picks, and interdental brushes
- Mouthwash and oral rinses sold over the counter
- Water flossers (Waterpik and similar)
- Tongue scrapers
Good to Know
- Cleanings and dental services are eligible. The service performed by a dentist or dental hygienist is CRA eligible under paragraph 118.2(2)(a) — see dental cleanings and dental services. The hygiene products you take home from the appointment are not.
- Prescription-strength fluoride toothpaste dispensed by a pharmacist and available only with a prescription could qualify under paragraph 118.2(2)(n) — but everyday toothpaste does not.
- Claim receipts for dental services — not the toothpaste or toothbrush included in a gift bag after a cleaning.
Frequently Asked Questions
Is toothpaste CRA eligible?
No. Toothpaste is a personal hygiene product. Drugs qualify under paragraph 118.2(2)(n) of the Income Tax Act only when they can lawfully be obtained only with a prescription, and everyday toothpaste can be purchased without one.
Can I claim an electric toothbrush through my HSA?
No. Electric toothbrushes are not on the list of prescribed devices in section 5700 of the Income Tax Regulations and are not METC eligible — even when recommended by a dentist.
What about dental cleanings?
Dental cleanings are eligible when performed by a licensed dentist or dental hygienist. See the dental cleanings page.
Source
Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Drugs, medicaments and other preparations or substances".
This information is sourced from the Canada Revenue Agency's official Medical Expense Tax Credit (METC) reference guide (lines 33099 and 33199). This is not tax advice. For the most current rulings, consult the CRA directly or speak with a qualified tax professional.
Based on CRA data last updated 2026-01-20. Page last reviewed 2026-05-02.