Ultrasound
Ultrasound imaging prescribed by a medical practitioner for diagnosis, monitoring, or treatment
Is an ultrasound CRA eligible in Canada?
Yes. Ultrasounds prescribed by a medical practitioner are CRA-eligible medical expenses. They fall under diagnostic procedures for maintaining health, preventing disease, or assisting in the diagnosis or treatment of any injury, illness, or disability. Because ultrasounds are CRA-eligible, they are reimbursable through a Health Spending Account (HSA).
What Qualifies
- Diagnostic ultrasound prescribed by a physician or other authorized medical practitioner (for example, abdominal, pelvic, musculoskeletal, or vascular ultrasound)
- Prenatal ultrasound ordered by a physician or midwife as part of routine or medically indicated pregnancy monitoring
- Ultrasound used to assist in the diagnosis or treatment of an injury, illness, or disability
- Interpretation fees charged by a radiologist or other qualified practitioner for reading the ultrasound
What Does Not Qualify
- Ultrasound obtained without a prescription or order from a medical practitioner or dentist
- Elective 3D/4D keepsake ultrasound sessions that are not ordered by a medical practitioner for a diagnostic or clinical purpose
Good to Know
- Documents to keep: Retain the prescription or referral from the medical practitioner, the receipt from the imaging clinic or hospital, and any radiologist interpretation report.
Frequently Asked Questions
Is an ultrasound CRA eligible?
Yes. Ultrasounds are eligible medical expenses under paragraph 118.2(2)(o) of the Income Tax Act when prescribed by a medical practitioner or dentist.
Can I claim an ultrasound through my HSA?
Yes, prescribed ultrasounds are reimbursable through your Health Spending Account.
Are prenatal ultrasounds eligible?
Yes. Prenatal ultrasounds ordered by a physician or midwife qualify as a diagnostic procedure under paragraph 118.2(2)(o), whether routine dating scans or medically indicated follow-up ultrasounds.
Source
Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, Medical Expense Tax Credit, paragraphs 1.128–1.130.
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 2026-03-20.