Dental care can be costly in Canada, especially for treatments like braces, implants, and surgery.
The good news is that the Canada Revenue Agency (CRA) allows many dental expenses to be claimed as a medical expense tax credit, reducing the amount of income tax you owe.
Are dental visits and cleanings tax-deductible?
Yes, routine dental services such as checkups, cleanings, fillings, and extractions are eligible medical expenses under the CRA’s rules.
To qualify, the dental service must be performed by a licensed dentist, dental hygienist, or dental specialist in Canada.
When filing your tax return, you can claim the full amount paid for dental services, as long as you were not reimbursed by a private insurance plan.
Can you claim braces or orthodontic treatments?
Orthodontic treatments, including braces and retainers, qualify as medical expenses if they are prescribed by a licensed dentist or orthodontist for medical (not cosmetic) reasons.
This applies to both traditional metal braces and clear aligners like Invisalign.
If your braces are for a dependant child, you can also include those costs on your tax return. Keep all invoices, receipts, and proof of payment.
For large orthodontic treatment plans paid over several months or years, you can claim the amounts paid within your chosen 12-month period that ends in the tax year.
Are dental implants tax-deductible?
Yes. Dental implants and related oral surgeries qualify as medical expenses if they are performed to restore oral function or replace missing teeth.
This includes:
- Titanium implants and abutments
- Bone grafting or sinus lift surgery related to implants
- Implant-supported dentures or bridges
As long as these are done by a licensed dentist or oral surgeon, they can be claimed.
However, purely cosmetic dental work, such as whitening or veneers done for appearance, cannot be deducted.
Can you claim dental insurance premiums?
If you pay out-of-pocket premiums for a private health or dental insurance plan, you can include those premiums in your medical expense total.
For example, if you buy coverage through your employer, union, or individually, the portion you pay (not your employer’s contribution) qualifies as a medical expense.
How do you claim dental expenses on your tax return?
You can claim eligible dental expenses on line 33099 or 33199 of your tax return:
- Line 33099 is for yourself, your spouse or common-law partner, and your dependent children under 18.
- Line 33199 is for other dependants, such as parents, grandparents, or adult children.
The CRA allows you to claim expenses for any 12-month period ending in the tax year, which can help maximize your deduction if you had a major treatment, such as braces or implants, spanning multiple months.
What dental expenses are not tax-deductible?
Certain dental-related costs are not eligible for the medical expense tax credit, including:
- Teeth whitening or bleaching treatments
- Cosmetic veneers or bonding done solely for appearance
- Non-prescription toothpaste, mouthwash, or dental floss
- Missed appointment fees
- Travel costs for routine dental visits unless medically required
What records do you need for your dental claim?
Keep all receipts and proof of payment for each service. Your dental receipt should include:
- The patient’s name
- The date of service
- The provider’s name and licence number
- The total amount paid
- Any reimbursement details (if insurance covered part of the cost)
If your insurance company covers part of the expense, you can only claim the unreimbursed portion.
The CRA may ask to see receipts or statements if your return is reviewed.
Can you claim dental work done outside Canada?
Yes, dental treatments performed outside Canada are eligible if the services were medically necessary and provided by a qualified dental professional.
You must keep receipts in English or French and include currency conversion details.
The CRA accepts the converted cost in Canadian dollars for the period when the expense was paid.