Is Cosmetic Surgery Tax Deductible In Canada?

Is Cosmetic Surgery Tax Deductible In Canada
Details of medical expenses

Acoustic coupler – prescription needed.
Air conditioner – $1,000 or 50% of the amount paid for the air conditioner, whichever is less, for a person with a severe chronic ailment, disease, or disorder – prescription needed.
Air filter, cleaner, or purifier used by a person to cope with or overcome a severe chronic respiratory ailment or a severe chronic immune system disorder – prescription needed.
Altered auditory feedback devices for treating a speech disorder – prescription needed.
Ambulance service to or from a public or licensed private hospital.
Artificial eye or limb – can be claimed without any certification or prescription.
Assisted breathing devices that give air to the lungs under pressure, such as:

a continuous positive airway pressure (CPAP) machine – prescription needed
a mechanical ventilator

Audible signal devices including large bells, loud ringing bells, single stroke bells, vibrating bells, horns, and visible signals – prescription needed. Baby breathing monitor – designed to be attached to an infant to sound an alarm if the infant stops breathing. A medical practitioner must certify in writing that the infant is at risk of sudden infant death syndrome – prescription needed.

Bathroom aids to help a person get in or out of a bathtub or shower or to get on or off a toilet – prescription needed.
Bliss symbol boards or similar devices used by a person who has a speech impairment to help the person communicate by choosing the symbols or spelling out words – prescription needed.
Blood coagulation monitors – the amount paid, including disposable peripherals such as pricking devices, lancets and test strips for a person who needs anti-coagulation therapy – prescription needed.
Bone marrow transplant – reasonable amounts paid to find a compatible donor, to arrange the transplant including legal fees and insurance premiums, and reasonable travel, board and lodging expenses for the patient, the donor, and their respective attendants.
Bone conduction receiver – can be claimed without any certification or prescription.
Braces for a limb including custom-made woven or elasticized stockings, walking casts, and boots or shoes that have braces built into them to allow a person to walk.
Braille note-taker devices used to allow a person who is blind to take notes (that can be read back to them, printed, or displayed in braille) with the help of a keyboard – prescription needed.
Braille printers, synthetic speech systems, large print-on-screen devices, and other devices designed to help a person who is blind to use a computer – prescription needed.
Breast prosthesis because of a mastectomy – prescription needed.
Cancer treatment in or outside Canada, given by a medical practitioner or a public or licensed private hospital.
Catheters, catheter trays, tubing, or other products needed for incontinence caused by illness, injury, or affliction.
Certificates – the amount paid to a medical practitioner for filling out and providing more information for, and other certificates.
Chair – power-operated guided chair to be used in a stairway, including installation – prescription needed.
Cochlear implant – can be claimed without any certification or prescription.
Computer peripherals designed only to help a person who is blind to use a computer – prescription needed.

Cosmetic surgery – generally, expenses solely for cosmetic procedures are not eligible, An expense for a cosmetic procedure qualifies as an eligible medical expense if it is necessary for medical or reconstructive purposes, such as surgery to address a deformity related to a congenital abnormality, a personal injury resulting from an accident or trauma, or a disfiguring disease.

Dentures and dental implants – can be claimed without any certification or prescription.
Devices or software designed to allow a person who is blind or has a severe learning disability to read print – prescription needed.
Diapers or disposable briefs for a person who is incontinent because of an illness, injury, or affliction.
Driveway access – reasonable amounts paid to alter the driveway of the main place of residence of a person who has a severe and prolonged mobility impairment, to ease access to a bus.

Drugs and medical devices bought under Health Canada’s Special Access Program – the amounts paid for drugs and medical devices that have not been approved for use in Canada, if they were bought under this program. For more information, visit, Egg and sperm freezing and storage – to preserve one’s ova (eggs) or sperm for the purpose of conceiving a child in the future.

Elastic support hose designed only to relieve swelling caused by chronic lymphedema – prescription needed. Electrolysis – only amounts paid to a medical practitioner. Expenses for purely cosmetic procedures are not eligible. Electronic bone healing device – prescription needed. Electronic speech synthesizers that allow a person who is unable to speak to communicate using a portable keyboard – prescription needed.

Electrotherapy devices for the treatment of a medical condition or a severe mobility impairment. These can include devices for transcutaneous electrical nerve stimulation, electrical muscle stimulation, and iontophoresis – prescription needed. Environmental control system (computerized or electronic) including the basic computer system used by a person with a severe and prolonged mobility impairment – prescription needed.

Extremity pump for a person diagnosed with chronic lymphedema – prescription needed.
Fertility-related procedures – amounts paid to a medical practitioner or a public or licensed private hospital to conceive a child.
Certain expenses paid in respect of a surrogate mother or donor (for example, a donor of sperm, ova, or embryos) may be eligible as of 2022 if they are incurred in Canada and are of a type that would be otherwise permitted as medical expenses of the individual.

See also, Furnace – the amount paid for an electric or sealed combustion furnace to replace a furnace that is neither of these, where the replacement is necessary because of a person’s severe chronic respiratory ailment or immune system disorder – prescription needed.

Gluten-free food products – Persons with celiac disease can claim the incremental costs associated with buying gluten-free food products as a medical expense.
The incremental cost of buying gluten-free food products is the cost of gluten-free products minus the cost of similar products with gluten.
Generally, the food products are limited to those produced and marketed specifically for gluten-free diets, such as gluten-free bread,

Other products can also be eligible if they are used by the person with celiac disease to make gluten-free products for their own use. These include, but is not limited to, rice flour and gluten-free spices. If several people eat the product, only the costs related to the part of the product that is eaten by the person with celiac disease may be claimed as a medical expense.

a letter from a medical practitioner that certifies that the person has celiac disease and needs a gluten-free diet
receipts for each gluten-free food product that is claimed
a summary of each food product that was bought during the 12-month period for which the expenses are being claimed (see the example below)

Example of summary

Example of Summary

Food product:	Bread
Number of products bought (for the 12-month period):	52
Average cost of product with gluten:	$3.49
Average cost of gluten-free product:	$6.99
Incremental cost:	$6.99 – $3.49 = $3.50
Amount to claim:	$3.50 x 52 = $182.00

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Group home – see,

Hearing aids or personal assistive listening devices including repairs and batteries.

Heart monitoring devices including repairs and batteries – prescription needed.

Hospital bed including attachments – prescription needed.

Hospital services – public or private, that are licensed as hospitals by the province, territory or jurisdiction where they are located in.

Ileostomy and colostomy pads including pouches and adhesives.

Infusion pump including disposable peripherals used in treating diabetes, or a device designed to allow a person with diabetes to measure their blood sugar levels – prescription needed.

Injection pens – used to give an injection, such as an insulin pen – prescription needed.

Insulin or substitutes – prescription needed.

In vitro fertility program – the amount paid to a medical practitioner or a public or licensed private hospital. Fees and other amounts paid to a fertility clinic or donor bank in Canada to obtain sperm or ova (eggs) may be eligible as of 2022. The amounts must be paid to enable the conception of a child by the individual, the individual’s spouse or common-law partner, or a surrogate mother on behalf on the individual.

repairs, maintenance, and supplies
additions, renovations, or alterations to a home (the hospital official who installed the machine must certify in writing that they were necessary for installation)
the part of the operating costs of the home that relate to the machine (excluding mortgage interest and capital cost allowance)
a telephone extension in the dialysis room and all long distance calls to a hospital for advice or to obtain repairs
necessary and unavoidable costs to transport supplies

Laboratory procedures or services including necessary interpretations – prescription needed. COVID-19 tests, such as those for travel, would still need a prescription, even if they are mandatory. COVID-19 tests, such as those for travel, would still need a prescription, even if they are mandatory.

Large print-on-screen devices designed to help a person who is blind to use a computer – prescription needed.
Laryngeal speaking aids – can be claimed without any certification or prescription.
Laser eye surgery – the amount paid to a medical practitioner or a public or licensed private hospital.
Lift or transportation equipment (power-operated) designed only to be used by a person with a disability to help them access different areas of a building, enter or leave a vehicle, or place a wheelchair on or in a vehicle – prescription needed.
Liver extract injections for a person with pernicious anaemia – prescription needed.

Medical cannabis (marihuana) – the amounts paid for cannabis, cannabis oil, cannabis plant seeds, or cannabis products purchased for medical purposes from a holder of a licence for sale (as defined in subsection 264(1) of the Cannabis Regulations). The patient must be a holder of a medical document (as defined in subsection 264(1) of the Cannabis Regulations).

The Cannabis Regulations require that the patient be registered as a client of the holder of a licence for sale and require the patient to make their purchases from the holder they are registered with.
Where a patient has a registration certificate that allows them to legally produce a limited amount of cannabis for their own medical purposes, the cost of growing and producing cannabis for medical purposes (other than the cost of cannabis plant seeds and cannabis), such as pots, soil, nutrients, and lights, is not an eligible medical expense.

Medical services by medical practitioners – to verify if a specific profession is recognized by a province or territory for the purposes of claiming medical expenses, see, Medical services outside of Canada – if you travel outside Canada to get medical services, you can claim the amounts you paid to a medical practitioner and a public or licensed private hospital.

A “licensed private hospital” is a hospital licensed by the jurisdiction that it operates in. Moving expenses – reasonable moving expenses (that have not been claimed as moving expenses on anyone’s return) to move a person who has a severe and prolonged mobility impairment, or who lacks normal physical development, to housing that is more accessible to the person or in which the person is more mobile or functional, to a limit of $2,000 (for residents of Ontario, the provincial limit is $3,081).

Needles and syringes – prescription needed. Note-taking services used by a person with an impairment in physical or mental functions and paid to someone in the business of providing these services. A medical practitioner must certify in writing that these services are needed.

Nurse – the amount paid for services of an authorized nurse.
Nursing home – see,
Optical scanners or similar devices designed to allow a person who is blind to read print – prescription needed.
Organ transplant – reasonable amounts paid to find a compatible donor, to arrange the transplant including legal fees and insurance premiums, and reasonable travel, board and lodging expenses for the patient, the donor, and their respective attendants.

Orthodontic work including braces paid to a medical practitioner or a dentist. Expenses for purely cosmetic procedures are not eligible.

Orthopaedic shoes, boots, and inserts – prescription needed.
Osteogenesis stimulator (inductive coupling) for treating non-union of fractures or aiding in bone fusion – prescription needed.
Over-the-counter medications – cannot be claimed as medical expenses, even if prescribed by a medical practitioner.
Oxygen and oxygen tent or other equipment necessary to administer oxygen – prescription needed.
Oxygen concentrator – amounts paid to buy, use and maintain an oxygen concentrator including electricity.
Pacemakers – prescription needed.
Page turner devices to help a person turn the pages of a book or other bound document when they have a severe and prolonged impairment that markedly restricts the person’s ability to use their arms or hands – prescription needed.
Personalized therapy plan – the salaries and wages paid for designing a personalized therapy plan are eligible medical expenses if certain conditions are met.
The plan has to be designed for a person who is eligible for the disability tax credit (DTC) and paid to someone who is in the business of providing such services to unrelated persons.
The therapy has to be prescribed and supervised by one of the following practitioners:

a psychologist, a medical doctor, or a nurse practitioner (for expenses incurred after September 7, 2017) for a mental impairment
an occupational therapist, a medical doctor, or a nurse practitioner (for expenses incurred after September 7, 2017) for a physical impairment

The plan has to meet one of the following conditions:

be needed to get public funding for specialized therapy
be prescribed by a psychologist, a medical doctor, or a nurse practitioner (for expenses incurred after September 7, 2017) for a mental impairment
be prescribed by an occupational therapist, a medical doctor, or a nurse practitioner (for expenses incurred after September 7, 2017) for a physical impairment

For more information about the DTC, see, Phototherapy equipment for treating psoriasis or other skin disorders. You can claim the amount paid to buy, use, and maintain this equipment. Premiums paid to private health services plans including medical, dental, and hospitalization plans.

They can be claimed as a medical expense, as long as 90% or more of the premiums paid under the plan are for eligible medical expenses.
Pre-natal and post-natal treatments paid to a medical practitioner or a public or licensed private hospital.
Prescription drugs and medications that can lawfully be obtained for use by the person only if prescribed by a medical practitioner.

Also, the drugs or medications must be recorded by a pharmacist. You cannot claim over-the-counter medications, vitamins, or supplements, even if prescribed by a medical practitioner (except ). Pressure pulse therapy devices for treating a balance disorder – prescription needed.

Alberta – Health Care Insurance Plan
British Columbia – Medical Services Plan
Manitoba – Health Plan
New Brunswick – Medicare
Newfoundland and Labrador – Medical Care Plan
Northwest Territories – Health Care Plan
Nova Scotia – Medical Services Insurance
Nunavut – Health Care Plan
Ontario – Health Insurance Plan/Health Premium
Prince Edward Island – Health Services Payment Plan
Quebec – Health Insurance Plan/Health Services Fund contributions/Health contributions
Saskatchewan – Medical Care Insurance Plan
Yukon – Health Care Insurance Plan

Reading services used by a person who is blind or has a severe learning disability and paid to someone in the business of providing these services. A medical practitioner must certify in writing that these services are needed.

Real-time captioning used by a person with a speech or hearing impairment and paid to someone in the business of providing these services.
Rehabilitative therapy including lip reading and sign language training to adjust to a person’s hearing or speech loss.
Renovation or construction expenses – amounts paid for changes that give a person access to (or greater mobility or functioning within) their home because they have a severe and prolonged mobility impairment or lack normal physical development.

Costs for renovating or altering an existing home or the incremental costs in building the person’s main place of residence may be incurred. These amounts paid, minus any related rebates, such as the goods and services tax/harmonized sales tax (GST/HST), can be claimed. Renovation or construction expenses have to be reasonable and meet both of the following conditions:

They would not normally be expected to increase the value of the home.
They would not normally be incurred by persons who have normal physical development or who do not have a severe and prolonged mobility impairment.

Make sure you get a breakdown of the costs. Costs could include expenses such as:

buying and installing outdoor or indoor ramps if the person cannot use stairs
enlarging halls and doorways to give the person access to the various rooms of their home
lowering kitchen or bathroom cabinets so the person can use them

While these costs to renovate or alter a home to accommodate the use of a wheelchair may qualify as medical expenses under the conditions described above, these types of expenses related to other types of impairment may also qualify. In all cases, you must keep receipts and any other related documents to support your claim.

If the renovation expenses qualify for the, you could claim both the HATC and the medical expenses tax credit for these expenses.
Respite care expenses – see,
School for persons with a mental or physical impairment – an appropriately qualified person, such as a medical practitioner or the principal or head of the school, must certify in writing that the equipment, facilities, or staff specially provided by that school are needed because of the person’s physical or mental impairment.
Scooter – the amount paid for a scooter that is used instead of a wheelchair.
Service animals – the cost of a specially trained animal to assist in coping with an impairment for a person who is in any of the following situations. The person:

is blind
is profoundly deaf
has a severe and prolonged physical impairment that markedly restricts the use of their arms or legs
is severely affected by autism or epilepsy
has severe diabetes (for expenses incurred after 2013)
has a severe mental impairment (for expenses incurred after 2017). The animal must be specially trained to perform specific tasks that assist the person in coping with the impairment. An animal that only provides emotional support is not considered to be specially trained for a specific task

In addition to the cost of the animal, the care and maintenance (including food and veterinarian care) are eligible expenses. Reasonable travel expenses for the person to go to a school, institution, or other place that trains them in the handling such an animal (including reasonable board and lodging for full-time attendance at the school) are eligible expenses.

Sign language interpretation services used by a person with a speech or hearing impairment and paid to someone in the business of providing these services.
Spinal brace – can be claimed without any certification or prescription.
Standing devices for standing therapy in the treatment of a severe mobility impairment – prescription needed.
Supplements and vitamins – cannot be claimed as medical expenses, even if prescribed by a medical practitioner (except ).

Talking textbooks related to enrolment at a secondary school in Canada or a designated educational institution for a person who has a perceptual disability. A medical practitioner must certify in writing that the expense is necessary. Teletypewriters or similar devices that allow a person who is deaf or unable to speak to make and receive phone calls – prescription needed.

Television closed caption decoders for a person who is deaf – prescription needed. Tests – the cost of medical tests such as electrocardiographs, electrocardiograms, metabolism tests, radiological services or procedures, spinal fluid tests, stool examinations, sugar content tests, urine analysis, and x-ray services.

Also, you can claim the cost of any related interpretation or diagnosis – prescription needed, Therapy – the salary and wages paid for the therapy given to a person who is eligible for the disability tax credit (DTC). The person giving the therapy must not be your spouse or common-law partner and must be 18 years of age or older when the amounts are paid.

a psychologist, a medical doctor, or a nurse practitioner (for expenses incurred after September 7, 2017) for a mental impairment
an occupational therapist, a medical doctor, or a nurse practitioner (for expenses incurred after September 7, 2017) for a physical impairment

For more information about the DTC, see, Training – reasonable amounts paid for you or a relative to learn to care for a relative with a mental of physical impairment who lives with you or depends on you for support. The amount has to be paid to someone who is not your spouse or common-law partner and who was 18 years of age or older when the amounts were paid.

Travel expenses (less than 40 km) – travel expenses cannot be claimed as a medical expense if you traveled less than 40 kilometres (one way) from your home to get medical services.
Travel expenses (at least 40 km) – the cost of the public transportation expenses (for example, taxis, bus, or train) when a person needs to travel at least 40 kilometres (one way), but less than 80 km, from their home to get medical services.
To claim transportation and travel expenses, all of the following conditions must be met:

Substantially equivalent medical services were not available near your home.
You took a reasonably direct travelling route.
It is reasonable, under the circumstances, for you to have travelled to that place to get those medical services.

If a medical practitioner certifies in writing that you were not able to travel alone to get medical services, you can also claim the transportation and travel expenses of an attendant. If you have travel expenses related to medical services and you also qualify for northern residents deductions ( of your return), you may be able to choose how to claim your expenses.

For more information, see,
For all expenses, you can only claim the part of the expense that you have not been and will not be reimbursed for.
However, you can claim all of the expense if the reimbursement is included in your income (such as a benefit shown on a T4, Statement of Remuneration Paid, slip) and you did not deduct it anywhere else on your tax return.

You may be able to claim the public transportation expenses you paid (for example, taxis, bus, or train) as medical expenses. Where public transportation is not readily available, you may be able to claim vehicle expenses. You can choose to use the detailed or simplified method for calculating meals and vehicle expenses.

If you use the detailed method, you have to keep all receipts and records for your 12-month period.
For more information and to find out about the rates used to calculate this expense, go to,
Example – Travel at least 40 kilometres but less that 80 kilometres Paul lives in St-Hyacinthe and had to travel over 40 kilometres one way (but less than 80 kilometres) to Montréal to get medical services because similar services were not available within 40 kilometres of his home.

He had to use his vehicle because no public transportation was readily available. Paul can claim his vehicle expenses. He can choose the detailed or simplified method to calculate the amount to claim on his return. Travel expenses (at least 80 km) – the cost of the travel expenses, including accommodations, meals, and parking, when a person needs to travel at least 80 kilometres (one way) from their home to get medical services.

Substantially equivalent medical services were not available near your home.
You took a reasonably direct travelling route.
It is reasonable, under the circumstances, for you to have travelled to that place to get those medical services.

For more information, see, For all expenses, you can only claim the part of the expense that you have not been and will not be reimbursed for. However, you can claim all of the expense if the reimbursement is included in your income (such as a benefit shown on a T4, Statement of Remuneration Paid, slip) and you did not deduct it anywhere else on your tax return.

You may be able to claim accommodation, meal, and parking expenses in addition to your transportation expenses as medical expenses. For calculating meal and vehicle expenses, you can choose to use the detailed or simplified method. If you use the detailed method, you have to keep all receipts and records for your 12-months period.

For more information and to find out about the rates used to calculate these travel expenses, go to, You must keep receipts for all accommodation expenses and you must be able to show that the amount paid for accommodation is necessary because of the distance travelled and your medical condition. Claim the amount for accommodation as shown on your receipts.

Examples – Travel at least 80 kilometres Example 1 Maria had to travel with her son Michael from Sydney to Halifax (over 80 kilometres one way) to get medical services for herself. Maria’s doctor gave her a letter certifying that she was not able to travel without an attendant.

Since similar medical services were not available near her home, Maria took a direct travelling route, and it was reasonable, under the circumstances, for her to travel to Halifax to get medical services. The day after they arrived in Halifax, Maria checked into the hospital for surgery and had to stay for two weeks.

Michael stayed in a hotel nearby and during the day, helped her with meals and personal care at the hospital. Michael drove his mother back to Sydney afterwards. Maria can claim all reasonable travel expenses for herself and her son while en route, to and from Halifax and for the two-week period of medical services in Halifax.

Example 2 Jennifer had to travel from Prince Rupert to Vancouver (over 80 kilometres one way) to get medical services.
Her husband Stephen drove her there.
Jennifer stayed in the hospital in Vancouver for three weeks but Stephen drove back to Prince Rupert after dropping her off at the hospital.
Jennifer’s doctor gave her a letter certifying that she was not able to travel without an attendant.

Since similar medical services were not available near her home, Jennifer took a direct travelling route, and it was reasonable, under the circumstances, for her to travel to Vancouver to get medical services. Stephen came to visit Jennifer once during her three-week stay in the hospital.

When Jennifer was ready to go home, Stephen drove to Vancouver to take her home. Jennifer can claim reasonable travel expenses for herself and her husband for the trip from Prince Rupert to Vancouver and then for the drive back home. However, neither Jennifer nor Stephen can claim any expenses for the trip Stephen made to visit Jennifer in the hospital.

Travel expenses (outside of Canada) – the cost of the transportation and travel expenses (for example, taxis, bus, or train etc.) and travel expenses, including accommodations, meals, and parking, when a person is required to travel 80 kilometres or more (one way) from their home to get medical services outside of Canada.

Substantially equivalent medical services were not available near your home.
You took a reasonably direct travelling route.
It is reasonable, under the circumstances, for you to have travelled to that place to get those medical services.

If a medical practitioner certifies in writing that you were not able to travel alone to get medical services, you can also claim the transportation and travel expenses of an attendant. If you have travel expenses to get medical services and you also qualify for northern residents deductions ( of your return), you may be able to choose how to claim your expenses.

For more information, see, For all expenses, you can only claim the part of the expense that you have not been and will not be reimbursed for. However, you can claim all of the expense if the reimbursement is included in your income (such as a benefit shown on a T4, Statement of Remuneration Paid, slip) and you did not deduct it anywhere else on your tax return.

For more information and to find out about the rates used to calculate these travel expenses, go to You must keep receipts for all accommodation expenses and you must be able to show that the amount paid for accommodation is necessary because of the distance travelled and your medical condition. Claim the amount for accommodation as shown on your receipts.

Example – Travel at least 80 kilometres and outside of Canada John had to travel from Winnipeg to Germany (over 80 kilometres one way) to get medical services. He flew there and back, and stayed at a hotel for one week while he received the services from a medical practitioner.

Since similar medical services were not available near his home, John took a direct travelling route, and it was reasonable, under the circumstances, for him to travel to Germany to get medical services.
John can claim all reasonable travel expenses for himself while en route, to and from Germany and for the one week period of medical services in Germany.

Treatment centre for a person addicted to drugs, alcohol, or gambling. A medical practitioner must certify in writing that the person needs the specialized equipment, facilities, or staff. Truss for hernia – can be claimed without any certification or prescription.

Vaccines – prescription needed.
Van – 20% of the amount paid for a van that has been previously adapted, or is adapted within 6 months after the van was bought (minus the cost of adapting the van), to transport a person who needs to use a wheelchair, to a limit of $5,000 (for residents of Ontario, the provincial limit is $7,703).
Vehicle device designed only to allow a person with mobility impairment to drive the vehicle – prescription needed.
Vision devices – including eyeglasses, contact lenses, and prescription swimming goggles to correct eyesight – prescription needed.
Visual or vibratory signalling device used by a person with a hearing impairment – prescription needed.
Vitamin B12 therapy for a person with pernicious anaemia (either by injection, pills or other methods) – prescription needed.
Vitamins – see,

Voice recognition software used by a person who has an impairment in physical functions. A medical practitioner must certify in writing that the software is necessary.

Volume control feature (additional) used by a person who has a hearing impairment – prescription needed.
Walking aids – the amount paid for devices designed only to help a person who has a mobility impairment – prescription needed.
Water filter, cleaner, or purifier – used by a person to cope with or overcome a severe chronic respiratory ailment, or a severe chronic immune system disorder – prescription needed.
Wheelchairs and wheelchair carriers – can be claimed without any certification or prescription.

Whirlpool bath treatments – the amount paid to a medical practitioner for these treatments. A hot tub that you install in your home, even if prescribed by a medical practitioner, is not eligible. Wigs – the amount paid for a person who has suffered abnormal hair loss because of a disease, accident, or medical treatment – prescription needed. : Details of medical expenses

What medical services are tax deductible in Canada?

List of common medical expenses

Medical expense	Eligible expense?	Prescription needed?
Insulin or substitutes	Eligible	Yes
In vitro fertility program (ova (eggs), sperm)	Eligible	No
Kidney machine (dialysis)	Eligible	No
Laboratory procedures or services (including COVID-19 tests)	Eligible	Yes

Is corrective eye surgery tax deductible in Canada?

Most of our clients think of LASIK as a priceless investment in their quality of life—starting that first morning when they open their eyes and yell “I can see!” Before the surgery is a different story, though. Everyone asks: How much does LASIK cost? Practically everyone asks: How does the cost of LASIK compare to wearing glasses or contacts? And few people ask: Can I get money back on my taxes for LASIK? Here are our answers.

How much does LASIK cost? Corvue Ophthalmology and Laser Eye Centre doesn’t offer assembly line LASIK procedures, and our price is all-inclusive—no pitches, packages or unfulfilled promises.
Your assessment, surgery and follow-up care is provided by the region’s leading corneal surgeon, and we use wavefront-guided blade-free iLASIK technology.

That’s the technology that’s trusted by NASA and the U.S. military for astronauts and fighter pilots. So our price, at first glance, may look higher than the other guys. Ask some questions though, and you’ll find out to get comparable care (if it’s even possible), you’ll be paying the same amount—or more—at another LASIK clinic.

How does the cost of LASIK compare to wearing glasses or contacts? It’s hard to do a one-size-fits-all calculation to answer this question.
Your age, where you buy your glasses or contacts, and how often you replace them all affect the response.
To do your own customized calculation, fill in the blanks below: Amount of money you spend on glasses and prescription sunglasses each year.

To figure this out divide the cost of all the pairs of glasses you own by the number of years you wear them for. + Amount of money you spend on contact lenses each year. Think about how much a box of lenses costs you, and multiply this by the number of boxes you go through each year.

Amount of money you spend on contact solution each year.
How much does one bottle cost? How long does it last you? Multiply the cost of one bottle by the number you use in one year.
X # of years until you turn 70.
We chose 70 because that’s around the time when many people stop wearing contact lenses and may have vision changes due to cataracts which will change whether they continue to wear glasses.

= Your lifetime cost for glasses and contacts Here are three example scenarios: $250 Ana goes to a 3 for 1 optical store every two years and spends $500, which averages out to $250 a year. + $300 She likes to wear contact lenses some of the time, buying them online.

Her yearly cost is around $300 + $40 She goes through a bottle of contact solution every 3 months. Each bottle costs around $10. x 43 Ana is 27, so she’ll turn 70 in 43 years = $25,370 Ana’s lifetime cost for glasses and contacts. Her costs could be higher if she continues to wear contact lenses and has to switch to more expensive multifocal lenses in her 40s so she can read and see distance.

$100 Bill buys a pair of glasses every five years and spends $500, which averages out to $100 a year. + $0 He doesn’t wear contact lenses. + $0 No contacts equals no solution. x 38 Bill is 32, so he’ll turn 70 in 38 years = $3,800 Bill’s lifetime cost for glasses $233 Brianna buys a new pair of polycarbonate progressive lenses every three years from her optometrist, at a cost of $700.

$700 divided by 3 is $233. + $1200 She wears multifocal daily soft contact lenses, which she also buys from her optometrist, for $1200 a year. + $0 Because her contacts are dailies, she doesn’t spend anything on solution. x 22 Brianna is 48, so she’ll turn 70 in 22 years = $31,526 Brianna’s lifetime cost for glasses and contacts, assuming she continues to wear daily contacts until she’s 70.

Can I get money back on my taxes for LASIK? Yes, Canadians can deduct laser eye surgery as an eligible medical expense on their taxes. Whether that results in a tax refund depends on whether you have other eligible medical expenses and your income. You’ll receive more of a tax credit if your expenses are higher and your income is lower.

You don’t have to submit your LASIK receipt with your taxes, but you do have to keep it in case Canada Revenue Agency asks to see it in the future.
Add up all the quality of life benefits of LASIK, then compare them to your lifetime cost for glasses and contact lenses.
Chances are you’ll be surprised at the long-term savings! Of course, long-term savings don’t put money in your pocket today.

If you can’t afford to pay for your surgery all at once, we do offer financing through Medicard. And if you do decide to go ahead with the procedure, don’t forget to claim it on your taxes!

Is weight loss surgery tax deductible in Canada?

Many Canadian patients ask whether undergoing bariatric surgery provides some tax benefits: Q: “Can I Write Off Bariatric Surgery in Mexico on My Taxes? ” A: Yes, it is possible to claim a tax credit of up to $1,285 CAD for year 2021 and $1,316 CAD for the year 2022,

Your income limit will need to below $54,146 CAD for 2021 and $55,449 CAD for 2022. Bariatric surgery (including gastric sleeve, gastric balloon, gastric bypass, and revisional surgery) can be written off for tax purposes and you can claim a federal tax credit. You will need to meet certain income qualifications and speak to a local licensed tax professional to ensure you qualify.

The exact amount you can claim on your return will need to be determined by a tax professional, as after the income of $29,129 CAD in 2022 your tax credit will be reduced, Reduced by 5% of combined net income in excess of $29,129 CAD. This medical tax credit was designed for low-income Canadian patients.

You entered an amount on line 21500 or line 33200 of your returnYou were a resident in Canada throughout the yearYou were 18 years of age or older at the end of 2021have employment or self-employment income (excluding wage-loss replacement income, and excluding losses) exceeding $3,751 in 2020 ($3,841 in 2022).Your adjusted family net income is less than $54,146

In order to claim the credit, receipts are required, and should be filed with your tax return. Related:

Line 45200 Refundable Medical Expense Supplement – TaxTips.ca Is Bariatric Surgery Tax Deductible? – For U.S. Tax Payers

Disclaimer : Please consult with a licensed tax professional. This is not legal or financial advice.

Is Invisalign tax deductible in Canada?

Is Invisalign Tax Deductible? – Yes. Invisalign may be deducted on your Canadian tax return. Invisalign, along with other restorative and preventative dental procedures can be deducted as a medical expense. Are braces tax deductible in Canada? Yes. Orthodontic payments can be included in Medical Expenses on taxes under the Canada Income Tax Act.

Are foreign medical expenses tax deductible in Canada?

Details of medical expenses

Acoustic coupler – prescription needed.
Air conditioner – $1,000 or 50% of the amount paid for the air conditioner, whichever is less, for a person with a severe chronic ailment, disease, or disorder – prescription needed.
Air filter, cleaner, or purifier used by a person to cope with or overcome a severe chronic respiratory ailment or a severe chronic immune system disorder – prescription needed.
Altered auditory feedback devices for treating a speech disorder – prescription needed.
Ambulance service to or from a public or licensed private hospital.
Artificial eye or limb – can be claimed without any certification or prescription.
Assisted breathing devices that give air to the lungs under pressure, such as:

a continuous positive airway pressure (CPAP) machine – prescription needed
a mechanical ventilator

Bathroom aids to help a person get in or out of a bathtub or shower or to get on or off a toilet – prescription needed.
Bliss symbol boards or similar devices used by a person who has a speech impairment to help the person communicate by choosing the symbols or spelling out words – prescription needed.
Blood coagulation monitors – the amount paid, including disposable peripherals such as pricking devices, lancets and test strips for a person who needs anti-coagulation therapy – prescription needed.
Bone marrow transplant – reasonable amounts paid to find a compatible donor, to arrange the transplant including legal fees and insurance premiums, and reasonable travel, board and lodging expenses for the patient, the donor, and their respective attendants.
Bone conduction receiver – can be claimed without any certification or prescription.
Braces for a limb including custom-made woven or elasticized stockings, walking casts, and boots or shoes that have braces built into them to allow a person to walk.
Braille note-taker devices used to allow a person who is blind to take notes (that can be read back to them, printed, or displayed in braille) with the help of a keyboard – prescription needed.
Braille printers, synthetic speech systems, large print-on-screen devices, and other devices designed to help a person who is blind to use a computer – prescription needed.
Breast prosthesis because of a mastectomy – prescription needed.
Cancer treatment in or outside Canada, given by a medical practitioner or a public or licensed private hospital.
Catheters, catheter trays, tubing, or other products needed for incontinence caused by illness, injury, or affliction.
Certificates – the amount paid to a medical practitioner for filling out and providing more information for, and other certificates.
Chair – power-operated guided chair to be used in a stairway, including installation – prescription needed.
Cochlear implant – can be claimed without any certification or prescription.
Computer peripherals designed only to help a person who is blind to use a computer – prescription needed.

Dentures and dental implants – can be claimed without any certification or prescription.
Devices or software designed to allow a person who is blind or has a severe learning disability to read print – prescription needed.
Diapers or disposable briefs for a person who is incontinent because of an illness, injury, or affliction.
Driveway access – reasonable amounts paid to alter the driveway of the main place of residence of a person who has a severe and prolonged mobility impairment, to ease access to a bus.

Extremity pump for a person diagnosed with chronic lymphedema – prescription needed.
Fertility-related procedures – amounts paid to a medical practitioner or a public or licensed private hospital to conceive a child.
Certain expenses paid in respect of a surrogate mother or donor (for example, a donor of sperm, ova, or embryos) may be eligible as of 2022 if they are incurred in Canada and are of a type that would be otherwise permitted as medical expenses of the individual.

Gluten-free food products – Persons with celiac disease can claim the incremental costs associated with buying gluten-free food products as a medical expense.
The incremental cost of buying gluten-free food products is the cost of gluten-free products minus the cost of similar products with gluten.
Generally, the food products are limited to those produced and marketed specifically for gluten-free diets, such as gluten-free bread,

a letter from a medical practitioner that certifies that the person has celiac disease and needs a gluten-free diet
receipts for each gluten-free food product that is claimed
a summary of each food product that was bought during the 12-month period for which the expenses are being claimed (see the example below)

Example of summary

Example of Summary

Food product:	Bread
Number of products bought (for the 12-month period):	52
Average cost of product with gluten:	$3.49
Average cost of gluten-free product:	$6.99
Incremental cost:	$6.99 – $3.49 = $3.50
Amount to claim:	$3.50 x 52 = $182.00

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Group home – see,

Hearing aids or personal assistive listening devices including repairs and batteries.

Heart monitoring devices including repairs and batteries – prescription needed.

Hospital bed including attachments – prescription needed.

Hospital services – public or private, that are licensed as hospitals by the province, territory or jurisdiction where they are located in.

Ileostomy and colostomy pads including pouches and adhesives.

Infusion pump including disposable peripherals used in treating diabetes, or a device designed to allow a person with diabetes to measure their blood sugar levels – prescription needed.

Injection pens – used to give an injection, such as an insulin pen – prescription needed.

Insulin or substitutes – prescription needed.

repairs, maintenance, and supplies
additions, renovations, or alterations to a home (the hospital official who installed the machine must certify in writing that they were necessary for installation)
the part of the operating costs of the home that relate to the machine (excluding mortgage interest and capital cost allowance)
a telephone extension in the dialysis room and all long distance calls to a hospital for advice or to obtain repairs
necessary and unavoidable costs to transport supplies

Large print-on-screen devices designed to help a person who is blind to use a computer – prescription needed.
Laryngeal speaking aids – can be claimed without any certification or prescription.
Laser eye surgery – the amount paid to a medical practitioner or a public or licensed private hospital.
Lift or transportation equipment (power-operated) designed only to be used by a person with a disability to help them access different areas of a building, enter or leave a vehicle, or place a wheelchair on or in a vehicle – prescription needed.
Liver extract injections for a person with pernicious anaemia – prescription needed.

The Cannabis Regulations require that the patient be registered as a client of the holder of a licence for sale and require the patient to make their purchases from the holder they are registered with.
Where a patient has a registration certificate that allows them to legally produce a limited amount of cannabis for their own medical purposes, the cost of growing and producing cannabis for medical purposes (other than the cost of cannabis plant seeds and cannabis), such as pots, soil, nutrients, and lights, is not an eligible medical expense.

A “licensed private hospital” is a hospital licensed by the jurisdiction that it operates in.
Moving expenses – reasonable moving expenses (that have not been claimed as moving expenses on anyone’s return) to move a person who has a severe and prolonged mobility impairment, or who lacks normal physical development, to housing that is more accessible to the person or in which the person is more mobile or functional, to a limit of $2,000 (for residents of Ontario, the provincial limit is $3,081).

Nurse – the amount paid for services of an authorized nurse.
Nursing home – see,
Optical scanners or similar devices designed to allow a person who is blind to read print – prescription needed.
Organ transplant – reasonable amounts paid to find a compatible donor, to arrange the transplant including legal fees and insurance premiums, and reasonable travel, board and lodging expenses for the patient, the donor, and their respective attendants.

Orthodontic work including braces paid to a medical practitioner or a dentist. Expenses for purely cosmetic procedures are not eligible.

Orthopaedic shoes, boots, and inserts – prescription needed.
Osteogenesis stimulator (inductive coupling) for treating non-union of fractures or aiding in bone fusion – prescription needed.
Over-the-counter medications – cannot be claimed as medical expenses, even if prescribed by a medical practitioner.
Oxygen and oxygen tent or other equipment necessary to administer oxygen – prescription needed.
Oxygen concentrator – amounts paid to buy, use and maintain an oxygen concentrator including electricity.
Pacemakers – prescription needed.
Page turner devices to help a person turn the pages of a book or other bound document when they have a severe and prolonged impairment that markedly restricts the person’s ability to use their arms or hands – prescription needed.
Personalized therapy plan – the salaries and wages paid for designing a personalized therapy plan are eligible medical expenses if certain conditions are met.
The plan has to be designed for a person who is eligible for the disability tax credit (DTC) and paid to someone who is in the business of providing such services to unrelated persons.
The therapy has to be prescribed and supervised by one of the following practitioners:

a psychologist, a medical doctor, or a nurse practitioner (for expenses incurred after September 7, 2017) for a mental impairment
an occupational therapist, a medical doctor, or a nurse practitioner (for expenses incurred after September 7, 2017) for a physical impairment

The plan has to meet one of the following conditions:

be needed to get public funding for specialized therapy
be prescribed by a psychologist, a medical doctor, or a nurse practitioner (for expenses incurred after September 7, 2017) for a mental impairment
be prescribed by an occupational therapist, a medical doctor, or a nurse practitioner (for expenses incurred after September 7, 2017) for a physical impairment

They can be claimed as a medical expense, as long as 90% or more of the premiums paid under the plan are for eligible medical expenses. Pre-natal and post-natal treatments paid to a medical practitioner or a public or licensed private hospital. Prescription drugs and medications that can lawfully be obtained for use by the person only if prescribed by a medical practitioner.

Alberta – Health Care Insurance Plan
British Columbia – Medical Services Plan
Manitoba – Health Plan
New Brunswick – Medicare
Newfoundland and Labrador – Medical Care Plan
Northwest Territories – Health Care Plan
Nova Scotia – Medical Services Insurance
Nunavut – Health Care Plan
Ontario – Health Insurance Plan/Health Premium
Prince Edward Island – Health Services Payment Plan
Quebec – Health Insurance Plan/Health Services Fund contributions/Health contributions
Saskatchewan – Medical Care Insurance Plan
Yukon – Health Care Insurance Plan

Real-time captioning used by a person with a speech or hearing impairment and paid to someone in the business of providing these services.
Rehabilitative therapy including lip reading and sign language training to adjust to a person’s hearing or speech loss.
Renovation or construction expenses – amounts paid for changes that give a person access to (or greater mobility or functioning within) their home because they have a severe and prolonged mobility impairment or lack normal physical development.

They would not normally be expected to increase the value of the home.
They would not normally be incurred by persons who have normal physical development or who do not have a severe and prolonged mobility impairment.

Make sure you get a breakdown of the costs. Costs could include expenses such as:

buying and installing outdoor or indoor ramps if the person cannot use stairs
enlarging halls and doorways to give the person access to the various rooms of their home
lowering kitchen or bathroom cabinets so the person can use them

If the renovation expenses qualify for the, you could claim both the HATC and the medical expenses tax credit for these expenses.
Respite care expenses – see,
School for persons with a mental or physical impairment – an appropriately qualified person, such as a medical practitioner or the principal or head of the school, must certify in writing that the equipment, facilities, or staff specially provided by that school are needed because of the person’s physical or mental impairment.
Scooter – the amount paid for a scooter that is used instead of a wheelchair.
Service animals – the cost of a specially trained animal to assist in coping with an impairment for a person who is in any of the following situations. The person:

is blind
is profoundly deaf
has a severe and prolonged physical impairment that markedly restricts the use of their arms or legs
is severely affected by autism or epilepsy
has severe diabetes (for expenses incurred after 2013)
has a severe mental impairment (for expenses incurred after 2017). The animal must be specially trained to perform specific tasks that assist the person in coping with the impairment. An animal that only provides emotional support is not considered to be specially trained for a specific task

Sign language interpretation services used by a person with a speech or hearing impairment and paid to someone in the business of providing these services.
Spinal brace – can be claimed without any certification or prescription.
Standing devices for standing therapy in the treatment of a severe mobility impairment – prescription needed.
Supplements and vitamins – cannot be claimed as medical expenses, even if prescribed by a medical practitioner (except ).

Television closed caption decoders for a person who is deaf – prescription needed.
Tests – the cost of medical tests such as electrocardiographs, electrocardiograms, metabolism tests, radiological services or procedures, spinal fluid tests, stool examinations, sugar content tests, urine analysis, and x-ray services.

a psychologist, a medical doctor, or a nurse practitioner (for expenses incurred after September 7, 2017) for a mental impairment
an occupational therapist, a medical doctor, or a nurse practitioner (for expenses incurred after September 7, 2017) for a physical impairment

Travel expenses (less than 40 km) – travel expenses cannot be claimed as a medical expense if you traveled less than 40 kilometres (one way) from your home to get medical services.
Travel expenses (at least 40 km) – the cost of the public transportation expenses (for example, taxis, bus, or train) when a person needs to travel at least 40 kilometres (one way), but less than 80 km, from their home to get medical services.
To claim transportation and travel expenses, all of the following conditions must be met:

Substantially equivalent medical services were not available near your home.
You took a reasonably direct travelling route.
It is reasonable, under the circumstances, for you to have travelled to that place to get those medical services.

For more information, see, For all expenses, you can only claim the part of the expense that you have not been and will not be reimbursed for. However, you can claim all of the expense if the reimbursement is included in your income (such as a benefit shown on a T4, Statement of Remuneration Paid, slip) and you did not deduct it anywhere else on your tax return.

If you use the detailed method, you have to keep all receipts and records for your 12-month period. For more information and to find out about the rates used to calculate this expense, go to, Example – Travel at least 40 kilometres but less that 80 kilometres Paul lives in St-Hyacinthe and had to travel over 40 kilometres one way (but less than 80 kilometres) to Montréal to get medical services because similar services were not available within 40 kilometres of his home.

Substantially equivalent medical services were not available near your home.
You took a reasonably direct travelling route.
It is reasonable, under the circumstances, for you to have travelled to that place to get those medical services.

For more information, see,
For all expenses, you can only claim the part of the expense that you have not been and will not be reimbursed for.
However, you can claim all of the expense if the reimbursement is included in your income (such as a benefit shown on a T4, Statement of Remuneration Paid, slip) and you did not deduct it anywhere else on your tax return.

For more information and to find out about the rates used to calculate these travel expenses, go to,
You must keep receipts for all accommodation expenses and you must be able to show that the amount paid for accommodation is necessary because of the distance travelled and your medical condition.
Claim the amount for accommodation as shown on your receipts.

Example 2 Jennifer had to travel from Prince Rupert to Vancouver (over 80 kilometres one way) to get medical services. Her husband Stephen drove her there. Jennifer stayed in the hospital in Vancouver for three weeks but Stephen drove back to Prince Rupert after dropping her off at the hospital. Jennifer’s doctor gave her a letter certifying that she was not able to travel without an attendant.

When Jennifer was ready to go home, Stephen drove to Vancouver to take her home. Jennifer can claim reasonable travel expenses for herself and her husband for the trip from Prince Rupert to Vancouver and then for the drive back home. However, neither Jennifer nor Stephen can claim any expenses for the trip Stephen made to visit Jennifer in the hospital.

Substantially equivalent medical services were not available near your home.
You took a reasonably direct travelling route.
It is reasonable, under the circumstances, for you to have travelled to that place to get those medical services.

If a medical practitioner certifies in writing that you were not able to travel alone to get medical services, you can also claim the transportation and travel expenses of an attendant. If you have travel expenses to get medical services and you also qualify for northern residents deductions ( of your return), you may be able to choose how to claim your expenses.

For more information, see, For all expenses, you can only claim the part of the expense that you have not been and will not be reimbursed for. However, you can claim all of the expense if the reimbursement is included in your income (such as a benefit shown on a T4, Statement of Remuneration Paid, slip) and you did not deduct it anywhere else on your tax return.

For more information and to find out about the rates used to calculate these travel expenses, go to You must keep receipts for all accommodation expenses and you must be able to show that the amount paid for accommodation is necessary because of the distance travelled and your medical condition. Claim the amount for accommodation as shown on your receipts.

Since similar medical services were not available near his home, John took a direct travelling route, and it was reasonable, under the circumstances, for him to travel to Germany to get medical services. John can claim all reasonable travel expenses for himself while en route, to and from Germany and for the one week period of medical services in Germany.

Vaccines – prescription needed.
Van – 20% of the amount paid for a van that has been previously adapted, or is adapted within 6 months after the van was bought (minus the cost of adapting the van), to transport a person who needs to use a wheelchair, to a limit of $5,000 (for residents of Ontario, the provincial limit is $7,703).
Vehicle device designed only to allow a person with mobility impairment to drive the vehicle – prescription needed.
Vision devices – including eyeglasses, contact lenses, and prescription swimming goggles to correct eyesight – prescription needed.
Visual or vibratory signalling device used by a person with a hearing impairment – prescription needed.
Vitamin B12 therapy for a person with pernicious anaemia (either by injection, pills or other methods) – prescription needed.
Vitamins – see,

Voice recognition software used by a person who has an impairment in physical functions. A medical practitioner must certify in writing that the software is necessary.

Volume control feature (additional) used by a person who has a hearing impairment – prescription needed.
Walking aids – the amount paid for devices designed only to help a person who has a mobility impairment – prescription needed.
Water filter, cleaner, or purifier – used by a person to cope with or overcome a severe chronic respiratory ailment, or a severe chronic immune system disorder – prescription needed.
Wheelchairs and wheelchair carriers – can be claimed without any certification or prescription.

What qualifies as a qualified medical expense?

What Are Medical Expenses? – Medical expenses are the costs of diagnosis, cure, mitigation, treatment, or prevention of disease, and for the purpose of affecting any part or function of the body. These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners.

They include the costs of equipment, supplies, and diagnostic devices needed for these purposes.
Medical care expenses must be primarily to alleviate or prevent a physical or mental disability or illness.
They don’t include expenses that are merely beneficial to general health, such as vitamins or a vacation.

Medical expenses include the premiums you pay for insurance that covers the expenses of medical care, and the amounts you pay for transportation to get medical care. Medical expenses also include amounts paid for qualified long-term care services and limited amounts paid for any qualified long-term care insurance contract.

Can I claim laser eye surgery on tax Canada?

Tax Tips for Canadian Laser Eye Surgery Patients – Every medical plan is a bit different, so you should definitely double check your own coverage and talk to your accountant or tax advisor, but in many cases laser eye surgery is covered by company medical plans. Is Cosmetic Surgery Tax Deductible In Canada Better vision and a tax break. Laser eye surgery is a tax-deductible medical expense. When you claim your laser eye surgery (and any other medical expenses), enter the amount on line 330 of your tax return. If you are claiming for a dependent, the amount goes on line 331.

You cannot claim any expense which has been or can be reimbursed (such as through group medical coverage).
However, you can claim the full expense if the reimbursement is included in your income, such as a benefit shown on a T4 slip, and you did not deduct the reimbursement anywhere else on your income tax and benefit return.

Taxpayers may claim qualifying medical expenses they paid in the taxation year, or in any period of twelve months ending in the taxation year. Any twelve-month period ending in the year may be selected to determine the most advantageous total for medical expenses.

This could mean reporting expenses from June 2008 to May 2009 to give you the largest total to claim.
Even if you have medical or dental insurance that reimburses you for your health costs, you can still claim the portion of expenses that the insurance plan does not cover.
And the premiums you pay for private health insurance, such as those deducted directly from your paycheque, can also be included as a medical expense.

There’s no doubt that the financial benefits of group plans can help make procedures such as laser eye surgery more accessible to more people. But the administrative costs can put coverage out of reach for a lot of smaller businesses. Now a program some are calling ‘the best kept small business tax secret’ could help.

If the company you work for or own is incorporated, but doesn’t have group coverage, a new option called a Health Spending Account may make laser eye surgery more affordable for you and your employees. Health Spending Account providers manage custom benefits packages for small companies that can’t afford a big group benefits package.

Although it’s not just limited to small companies. The BC provincial government offers an HSA program to excluded employees of the BC Public Service and UBC also has an HSA for some employee groups to offer two local examples. If you want to learn more about these ‘secret savings’ google the term ‘health spending accounts’ for a number of resources you can investigate.

Did you know LASIK is one of the world’s most commonly performed elective surgeries, with an estimated 10 million procedures Spring is right around the corner, which means that it’s almost time for avid hikers to think about what trails It’s already February, which means that the winter sports season is slowly coming to an end. If you’re an avid

: LASIK & Laser Eye Surgery News & Updates

Are glasses tax deductible in Canada?

Did You Know Prescription Eyewear Could be Used as a Tax Deduction? Have you bought prescription glasses or contact lenses in the last year? Did you know that prescription eyewear could be used as a tax deduction? Canadian taxes are due at the end of April, and many people are starting to gather documents to get ready to file.

Whether you’re filing your own taxes or hiring a professional—make sure you take advantage of an often overlooked tax deduction—prescription eyewear.1 Prescription glasses and contacts are allowable medical expenses that can be claimed on your tax return; however, corrective eyewear are one of the most overlooked deductions by Canadians.

To claim your glasses or contact, usually you only need to provide a receipt for the purchase (that includes the date) and a copy of your prescription. Importance of Claiming Eyewear It’s crucial to have glasses and/or contacts with your current prescription.

Trying to make do with an outdated lenses or suffering with ill-fitting frames can actually harm your eye and jeopordize vision health.
By being able to claim prescription eyewear as a tax-deductible medical expense, you can help bring down the overall cost of frames and lenses.
If you’ve purchased prescription lenses or glasses in the last year, make sure to find a copy of the recipet and your prescription! At Hakim Optical, we’re committed to providing all our customers fast and simple eyewear solutions.

We have expert staff on site to help you choose the right frames and lenses for your specific needs. to see the variety of prescription eyewear options available—and don’t forget to keep the receipt for your taxes! Connect with us on, and for eye health tips and to always stay up-to-date on our latest promotions.

Have you bought new glasses at Hakim Optical recently? Show off your new frames and join the fun on by using the hashtag #HakimOptical for a chance to be featured on our What’s Buzzing page.1, This article was orginally published in February 2018. It has been updated for accuracy and comprehensiveness.

: Did You Know Prescription Eyewear Could be Used as a Tax Deduction?

Are dental expenses tax deductable in Canada?

Are Dentures and Dental Implants Tax Deductible? As tax season approaches many of us are wondering what expenses do and do not qualify as tax deductible. Though the majority of medical expenses incurred by Canadian’s are paid for by the various provincial health care systems not all medical expenses qualify.

Dental work in particular can be costly, and is not covered under provincial health care plans. Many Canadian’s also carry private health insurance, either through an employer or obtained directly from private health insurance companies like, and, These companies supplement your provincial health coverage and cover medical expenses such as dental work, vision care and prescription medications.

However, depending on your plan you might still have to pay for some expenses out of pocket. To help you with this cost the Canada Revenue Agency allows dental expenses to be used as medical expense deductions when you file your income tax. Dental expenses includes fillings,, and other dental work that is not covered by your insurance plan.

The only dental work that is not covered is cosmetic work, such as teeth whitening, which is not deemed medically necessary.
Whenever you claim anything on as a deduction on your income tax you should always be sure to save your receipts and any other relevant documentation.
You do not need to include these documents and receipts with your tax return but the Canada Revenue Agency may ask you to produce them in order to backup your claim.

We believe that everyone should have access the the denture care they need to stay happy, healthy and pain free. That is why the Future Smiles Denture Clinic works closely with our patient’s insurance coverage to obtain the best coverage we can for them with the aim of reducing or eliminating out of pocket expenses.

Is IVF tax deductible in Ontario?

Tax-deductible fertility medical expenses in Canada: –

Egg and sperm freezing and storage Fertility-related procedures (amounts paid to conceive a child) In-vitro fertility expenses Medical tests (including urine analysis and x-ray services) Needles and syringes (with a prescription) Pre-natal and post-natal treatments Prescription drugs and medications (when prescribed by a medical practitioner and not over the counter) Some expenses related to surrogacy (if they are incurred in Canada and are a type that would be otherwise permitted as a medical expense of the individual) Travel expenses (if over 40 kilometres away (one way), equivalent medical services were not available near you, you took a reasonable route)

For more information, check the website to determine if you able to deduct your medical expenses. : Is IVF Tax Deductible?

Can you claim physio on tax Canada?

Specialized medical care – Specialized medical care refers to medical expenses that have a specific or specialized component to it. This might include people who need individual therapy plans or treatments, or even those who need assistance from someone with specific training.

What are some examples of specialized medical care? Common examples of specialized medical care include: Personal therapy plans: You can claim the cost of their personal therapy plans, such as one created by psychologists, physiotherapists, acupuncturists, chiropractor, etc. as specialized medical care if they meet certain eligibility criteria.

To be eligible, you must meet the following criteria:

Your prescription is written by an approved medical practitioner (which varies by province, you can check if your practitioner is approved by visiting the CRA’s website );You must be eligible for the disability tax credit (DTC) ; and Your plan must have been prescribed and designed by a psychologist, doctor, nurse practitioner or occupational therapist for a mental or physical impairment.

Note: If you receive psychotherapy, you’ll be able to expense the cost of your treatments/sessions, but only if you are a resident of Québec. Service animals: You can claim the cost of purchasing and caring for (including the cost of buying food and veterinarian care) a specially trained service animal if:

You’re blind;You’re profoundly deaf;You have a severe and prolonged physical impairment that restricts the use of your arms or legs;You’re autistic;You’re epileptic; or You’re affected by severe diabetes.

You can also claim travel expenses (within reason) to go to a school or similar institution that provides training for handling your service animal. Keep in mind, emotional support animals aren’t considered eligible medical expenses. You can’t claim the cost of your emotional support animal as a deduction on your return.

Can weight loss surgery be covered?

Different insurance companies and policies cover different procedures, but in general, most insurance companies will at least partially cover the major bariatric surgeries : gastric bypass, gastric sleeve, and gastric band.

What percentage of medical expenses are tax deductible in Canada?

How does an HSA work? – At the core, the HSA is a contract between your corporation and yourself. The contract is based on CRA guidelines which allow your corporation to reimburse you for out-of pocket medical expenses. The reimbursements are 100% tax free to you and 100% tax deductible for your company,

Basically, you get to withdraw money from your company without having to pay income tax. What are some additional benefits of an HSA? There is no wait. You can start saving immediately by claiming your medical expenses as they come. There is no minimum threshold to qualify.100% of your expenses are reimbursed.

Note: you cannot claim medical expenses with both an HSA and a METC. You can only use one. How can I learn more about HSA pricing and eligible expenses? Download our FREE Beginner’s Guide to HSA :

Are glasses tax deductible?

The bottom line. You can deduct the costs for prescription eyeglasses and eye exams on your tax return. But they must be a part of your itemized medical deductions, which need to exceed 7.5% of your adjusted gross income.

How much does Invisalign cost in Canada?

Cost of Invisalign – As mentioned above, many factors influence the cost of Invisalign. Once you speak with your dentist in Prince Albert, you will know exactly what the cost of your treatment will be. In Canada, the cost of Invisalign ranges from $2000-$8000, but having dental insurance can significantly lower your costs. Factors that influence cost include:

Age of patient Experience of provider Labour time Type of alignment issue

Are vaccines tax deductible in Canada?

3. COVID-19 vaccine (out of country) – Is the cost of a COVID-19 vaccine that is received outside Canada eligible for the METC in a particular situation? The CRA has commented that the answer is “likely yes”, if the vaccine is prescribed by a medical practitioner, and all the other requirements in paragraph 118.2(2)(n) of the Act or section 5701 of the Regulations, as applicable, are met.

that are manufactured, sold or represented for use in the diagnosis, treatment or prevention of a disease, disorder or abnormal physical state, or its symptoms, or in restoring, correcting or modifying an organic function; that can lawfully be acquired for use by the patient only if prescribed by a medical practitioner or dentist; and the purchase of which is recorded by a pharmacist.

The costs of drugs that can be lawfully acquired without a prescription may qualify as medical expenses, provided that the drug meets all the following conditions in section 5701 of the Income Tax Regulations:

is manufactured, sold or represented for use in the diagnosis, treatment or prevention of a disease, disorder or abnormal physical state, or its symptoms, or in restoring, correcting or modifying an organic function; is prescribed for a patient by a medical practitioner; and may, in the jurisdiction in which it is acquired, be lawfully acquired for use by the patient only with the intervention of a medical practitioner.

Therefore, although drugs that are described in section 5701 of the Regulations are available without a prescription, these drugs must still be prescribed for the patient by a medical practitioner in order for their costs to qualify for the METC. In this case, amounts paid for a COVID-19 vaccine may qualify for the METC provided that all the requirements in aforementioned provisions are met.

Do Canadian residents have to pay taxes on foreign income?

FAQ –

Q: I am a non-resident and earned income in my home country and arrived in Canada in that same year, do I put this on my Canadian tax return? A: Yes. Q: I paid tax on this income in my home country. Does this make a difference? A: No. Non-residents in Canada can’t claim foreign tax credit in Canada because their non-Canadian income is not taxable in Canada.

Q: Do I need to pay tax on the income I earned at home, in Canada? A: No. You won’t be double taxed on this income. Q: Why does the tax office in Canada want to know what I earned outside of Canada in case this income is not taxable in Canada? A: They use it your non-Canadian income to calculate what non-refundable tax credits you can claim in Canada.

Q: If I earn income outside of Canada in the same tax year and include it on my tax return, what difference will it make to my refund? A: In most cases, it will reduce your refund, but sometimes it could mean you have underpaid tax on your Canadian income after the non-refundable tax credits were recalculated.

Q: Do I declare my Net or Gross income from my home country? A: Declare your NET income.I.e.
How much you received in your bank account.
Q: Why do I owe money in Canada? A: Your tax obligation in Canada depends on your residency status.
As a non-resident with employment income you may owe money in case less tax has been deducted at source even if you do not have any income outside of Canada in case you have additional income such self-employment or tips not reported on your payslips.

Another reason for the less tax deducted may be because you marked on the TD1 form that more than 90% of your total income will be from Canadian source and you earned more than 10% of your total income in another country. As a resident in Canada you may owe money because you earned income outside of Canada on which you have to pay tax or you claimed non-refundable tax credits at source for which you are not eligible – for example you marked on the TD1 form that you will claim tuition transferred from a dependant but after the end of the tax year you do not claim the tuition on your income tax return.

In this case less tax had been deducted at source and you might end owing some money to the tax office. Q: I’ve filed an income tax return in Canada before and received a refund, now I am back in Canada and while dealing with my 2022 income tax return I learned that I owe money to the tax office from the previous tax year.

What is the reason for this? A: After your Notice of assessment is issued your file can be reviewed by the Revenue Agency within 6 years. In case your file is being reviewed you should receive a letter from the tax office informing you about the review and asking you about original documents and/or additional information.

Such information can be confirmation of amount of income earned outside of Canada, confirmation of your exit date from Canada, documents proving your residency status or expenses claimed on the return.
In case you do not receive the letter or do not reply within the provided timeframe from the tax office may presume that you do not have proving documents and you are not eligible for the credits or expenses claimed on the initial assessment.

In this case a notice of reassessment is going to be issued with the amount due to the tax office. In case you have the required information but simply failed to report it on time an amendment can be filed. Q: I received a Notice of reassessment for a balance due because more income was reported on a T4 slip.

What should I do? A: In case the income reported on the Notice of reassessment is different than the one you received from your employer you should contact the employer in order to issue an amended T4 with the correct income and then you should contact the tax office in case there was a mistake on the Notice of reassessment.

In case the reassessment is correct amendment can’t be filed and you should pay the balance due to the tax office. Q: The tax year in my home country is different than the Canadian tax year. How should I prove the foreign income in Canada? A: The tax year in Canada runs from January 1st to December 31st and is the same as the calendar year.

In case it defers than the tax year in your home country you should keep copies of all home country payslips or of each payment document for income paid to you within the tax year in order to calculate properly and prove your foreign income.
The same applies to your Canadian payment documents when you have to file the return in your home country.

Q: I received unemployment benefit from my home country. Should I report this on my Canadian income tax return? A: Yes. You should report the most types of foreign income on your Canadian income tax return. Exceptions are some lottery winnings, most gifts and inheritances, child care payments, amounts received from life insurance policy, strike pay received from union, elementary and secondary school scholarship and bursaries.

Q: I am citizen of two countries. How should I report my foreign income in Canada? A: The citizenship is not a criteria for reporting income in Canada. You may have Canadian citizenship, but in case you live in another country and you have stronger residential ties (available home and/or spouse and/or children) in the other country you are considered a non-resident in Canada and a resident in the other country.

Therefore you should report your worldwide income in the country you are considered a resident and to apply as a non-resident in Canada. If you have any questions, please call the Canadian tax office or ask an agent a professional such as Taxback.com If you need to calculate your tax refund first, use our income tax refund calculator for canada,

Note: *The “same year” or “tax year” means January 1st to December 31st of any given year – which is the tax year in Canada.* As a non-resident in Canada you should note that you might be obliged to report your Canadian income in your home country and to use the tax payable in Canada as a credit on your tax return in your country of residence.

Our advice in this case is to file your Canadian income tax return first in order to determine the net Canadian income and tax payable and then to proceed with your

Is an Apple watch a qualified medical expense?

Understanding What’s Eligible and What’s Not – Some of the most asked about items are gym memberships and fitness trackers. However, since these are mainly used to maintain general good health, toning and wellness, they are not considered eligible medical expenses for the average person.

While fitness trackers such as an Apple Watch, Fitbit or Garmin aren’t eligible expenses, medical devices that monitor, screen, or test for certain diseases or medical conditions may be eligible.
These include items like blood pressure and heart-rate monitors.
When it comes to gym memberships, personal training, or weight-loss programs, you may qualify for a reimbursement if you are working out to treat a specific illness or injury.

For example, if you are working out to treat illness that are made worse by excess weight like diabetes, high blood pressure, arthritis, and more, your physician might prescribe weight training or aerobic activity to alleviate symptoms. Your physician or nurse practitioner will need to provide you with a Letter of Medical Necessity (LMN) in these circumstances.

Another important note is that you must not have had the membership or trainer prior to a physician prescribing it.
The expenses must be something that you would not have incurred if not for the illness or injury.
It is recommended that you speak with your HCFSA provider prior to committing to a program for which you are wanting to be reimbursed.

Fitness-related products that are not eligible for reimbursement include: pre-workout drinks, post-workout recovery drinks, or workout clothes.

What account can only be used for qualified medical expenses?

A type of savings account that lets you set aside money on a pre-tax basis to pay for qualified medical expenses. By using untaxed dollars in a Health Savings Account (HSA) to pay for deductibles, copayments, coinsurance, and some other expenses, you may be able to lower your overall health care costs.

HSA funds generally may not be used to pay premiums. While you can use the funds in an HSA at any time to pay for qualified medical expenses, you may contribute to an HSA only if you have a High Deductible Health Plan (HDHP) — generally a health plan (including a Marketplace plan) that only covers preventive services before the deductible.

For plan year 2022, the minimum deductible for an HDHP is $1,400 for an individual and $2,800 for a family. When you view plans in the Marketplace, you can see if they’re “HSA-eligible.” For 2022, if you have an HDHP, you can contribute up to $3,650 for self-only coverage and up to $7,300 for family coverage into an HSA.

Is massage tax deductible in Canada?

Is Massage Therapy Tax Deductible in Canada? Massage therapy as an eligible medical expense on your tax return varies by province. If eligible, the expense is calculated through the Medical Expense Tax Return (METC), which leaves you with a tax credit to be applied to any tax owing. Massage therapy cannot be used as a tax deduction directly to your tax return.

Are medical expenses a taxable benefit in Canada?

Medical expenses If you pay or provide an amount to pay for an employee’s medical expenses in a tax year, these amounts are considered to be a taxable benefit for the employee. Generally, there is no GST/HST and PST to include in the value of this benefit.

However, some medical expenses that qualify for the medical expense tax credit may be subject to the GST/HST and PST. In such a case, include the GST/HST and PST in the value of the benefit. If the benefit is taxable, it is also pensionable. Deduct CPP contributions and income tax. If the taxable benefit is paid in cash, it is insurable.

Deduct EI premiums. If it is a non-cash benefit, it is not insurable. Do not deduct EI premiums. Report the taxable medical expenses in box 14 “Employment income” and in the “Other information” area under code 40 at the bottom of the T4 slip, For more information, see,

Can you claim physio on tax Canada?

To be eligible, you must meet the following criteria:

Does Canada tax for healthcare?

Canadian healthcare isn’t free – In general, Canadians pay higher taxes for the country’s social safety net, which includes healthcare. In the US, a significant misconception is that people think Canadian healthcare is free. But it’s paid largely by Canadian tax dollars.

While there isn’t a designated “healthcare tax,” the latest data from the Canadian Institute for Health Information (CIHI) in 2017 found that on average a Canadian spends $6,604 in taxes for healthcare coverage.
It’s important to note that number changes depending on income.
People with higher incomes pay higher taxes, which ends up covering families who earn less.

This is considered to be on the higher end for what other advanced economies pay, like the UK or Australia. Americans, though, spend more than $10,000 per person on healthcare in total, on average. Even though Canadians payer higher taxes, it ensures that the majority of health services are covered.