Ultrasound

Is an ultrasound CRA eligible in Canada?

Yes. An ultrasound is a CRA-eligible medical expense under paragraph 118.2(2)(o) of the Income Tax Act when prescribed by a medical practitioner. That provision covers the cost of laboratory, radiological, and other diagnostic procedures or services — with necessary interpretations — for maintaining health, preventing disease, or assisting in the diagnosis or treatment of any injury, illness, or disability. Ultrasound is a radiological diagnostic procedure and falls squarely within this paragraph. The CRA's Income Tax Folio S1-F1-C1 specifically lists ultrasound as an example of an expense that may fall under paragraph 118.2(2)(o). Because ultrasounds qualify for the Medical Expense Tax Credit (METC), 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. These may be needed to support your claim.
• Prenatal ultrasounds: Routine prenatal ultrasounds ordered by a physician or midwife as part of pregnancy care are eligible. The key requirement is that a medical practitioner prescribed or ordered the procedure.
• Interpretation fees included: The cost of the ultrasound itself and any associated interpretation fees are both covered under paragraph 118.2(2)(o), provided the procedure was prescribed.

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. The CRA considers ultrasound a radiological or diagnostic procedure, and the cost — including interpretation — qualifies for the METC.

Can I claim an ultrasound through my HSA?

Yes. Because ultrasounds are METC-eligible when prescribed by a medical practitioner, they can be reimbursed through your Health Spending Account. Submit the receipt and the prescription or referral for processing.

Are prenatal ultrasounds eligible?

Yes. Prenatal ultrasounds ordered by a physician or midwife qualify as a diagnostic procedure under paragraph 118.2(2)(o). Both routine dating scans and medically indicated follow-up ultrasounds during pregnancy are eligible, provided they are prescribed or ordered by a medical practitioner.

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.