X-Rays

Are X-rays CRA eligible in Canada?

Yes. X-rays are eligible medical expenses under paragraph 118.2(2)(o) of the Income Tax Act. 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. The procedures must be prescribed by a medical practitioner or dentist. As confirmed in paragraph 1.128 of Income Tax Folio S1-F1-C1, radiological services explicitly fall within this category. Because a Health Spending Account reimburses CRA-eligible medical expenses, prescribed X-rays qualify for HSA reimbursement.

What Qualifies

• Diagnostic X-rays prescribed by a medical practitioner (chest X-rays, bone X-rays, abdominal X-rays, etc.)
• Dental X-rays ordered by a dentist (bitewing, panoramic, periapical)
• X-ray interpretation and radiologist reading fees billed as part of the procedure
• Follow-up X-rays prescribed to monitor healing or treatment progress

What Does Not Qualify

• X-rays obtained without a prescription or order from a medical practitioner or dentist
• Screening X-rays that are not prescribed by a medical practitioner or dentist

Good to Know

• Keep the prescription or referral from your medical practitioner or dentist, the itemized receipt from the imaging facility, and proof of payment. Your HSA administrator may request these documents.
• Interpretation fees charged by a radiologist as part of the X-ray service are included as eligible expenses under paragraph 118.2(2)(o). You do not need to claim them separately.

Frequently Asked Questions

Are X-rays CRA eligible?

Yes. X-rays are radiological procedures and are listed as eligible medical expenses under paragraph 118.2(2)(o) of the Income Tax Act. They qualify for the Medical Expense Tax Credit (METC) when prescribed by a medical practitioner or dentist.

Can I claim X-rays through my HSA?

Yes. Prescribed X-rays are CRA-eligible medical expenses and are reimbursable through a Health Spending Account. Submit the receipt along with your practitioner's prescription or referral.

Are dental X-rays also eligible?

Yes. Paragraph 118.2(2)(o) covers radiological procedures prescribed by a medical practitioner or dentist. Dental X-rays ordered by your dentist — such as bitewing or panoramic radiographs — qualify as eligible medical expenses under the same provision.

Source

Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Preventive, diagnostic and other treatments".