X-Rays

Are X-rays CRA eligible in Canada?

Yes. X-rays prescribed by a medical practitioner or dentist are CRA-eligible medical expenses. They qualify as diagnostic procedures for maintaining health, preventing disease, or assisting in the diagnosis or treatment of any injury, illness, or disability. 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.
• Interpretation fees charged by a radiologist as part of the X-ray service are included as eligible expenses under paragraph 118.2(2)(o) and do not need to be claimed separately.

Frequently Asked Questions

Are X-rays CRA eligible?

Yes. X-rays are eligible under paragraph 118.2(2)(o) of the Income Tax Act when prescribed by a medical practitioner or dentist.

Can I claim X-rays through my HSA?

Yes, prescribed X-rays are reimbursable through a Health Spending Account.

Are dental X-rays also eligible?

Yes. Dental X-rays ordered by your dentist qualify under the same provision, paragraph 118.2(2)(o).

Source

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