If you’re wondering, “Can I claim dental expenses on my taxes?” The answer in Canada is generally yes. Eligible dental expenses may qualify for Canada’s medical expense tax credit. If you have a Health Spending Account (HSA), your plan may also reimburse eligible dental costs.
The key difference: a tax credit reduces tax payable, while an HSA reimburses approved expenses under your plan. You generally cannot claim reimbursed costs again on your tax return.
Which dental expenses can you claim?
Many dental treatments qualify as medical expenses when provided by an authorized dental professional. Purely cosmetic procedures do not.
| Dental expense | General eligibility |
|---|---|
| Checkups, cleanings and fillings | Generally eligible as dental services |
| Root canals and extractions | Generally eligible as dental treatment |
| Dentures and dental implants | Eligible, subject to the applicable requirements |
| Orthodontic treatment, including braces | Can qualify; purely cosmetic treatment is excluded |
| Teeth whitening solely for appearance | Not eligible |
The CRA’s dental expense guidance distinguishes cosmetic treatment from procedures needed for medical or reconstructive reasons. If that distinction affects your claim, ask your dentist for documentation explaining the treatment’s purpose.
Medical expense eligibility does not automatically mean an HSA will reimburse the bill. Your plan terms, available balance, supporting documents and claim review also matter.
Have other healthcare expenses to check? Explore Wellbytes’ HSA-eligible expenses directory for common expenses and relevant conditions.
Are dental expenses tax deductible in Canada?
For most individuals, eligible dentist bills are claimed through the medical expense tax credit, rather than deducted from income.
The federal credit is non-refundable: it can reduce federal income tax payable, but unused credit does not create an additional payment on its own.
For expenses claimed for yourself, your spouse or common-law partner, and children under 18, the federal calculation starts with eligible unreimbursed expenses and subtracts the lower of:
- 3% of your net income, shown on line 23600 of your return; or
- $2,890 for the 2026 tax year.
Only the amount above that threshold enters the credit calculation. The $2,890 figure is a threshold ceiling, not a limit on eligible dental bills. Provincial and territorial medical expense credits have their own calculations. Check the CRA’s indexed amounts for the year you are filing.
Can an HSA reimburse dental expenses?
A Canadian Health Spending Account is an employer-funded benefit that can reimburse eligible medical and dental expenses within a documented allowance.
HSA reimbursement does not depend on exceeding the personal medical expense tax credit’s income threshold. Instead, it depends on the expense and your plan’s rules, including eligibility dates, available benefits, claim deadlines and documentation.
If you have dental insurance, follow your plan’s coordination rules. An HSA may reimburse an eligible balance left after insurance, subject to review.
For federal tax purposes, employer-paid medical expenses under a qualifying Private Health Services Plan (PHSP) are generally non-taxable to employees. Quebec has separate provincial taxable-benefit rules for employer contributions.
Dental tax credit versus HSA: a worked example
Suppose you have $60,000 in net income in 2026 and pay $3,000 for eligible dental treatment within your selected claim period. Assume these are your only eligible medical expenses.
Your federal threshold is $1,800: 3% of $60,000, which is lower than $2,890.
Here is how the calculation changes if an HSA reimburses part of the bill:
| Calculation | No reimbursement available | HSA reimburses $2,000 |
|---|---|---|
| Eligible dental bill | $3,000 | $3,000 |
| Unreimbursed expense | $3,000 | $1,000 |
| Federal threshold | $1,800 | $1,800 |
| Amount above the threshold | $1,200 | None |
The $1,200 is the amount used to calculate the federal tax credit, not a $1,200 refund.
In the HSA scenario, the remaining $1,000 falls below the federal threshold. Other eligible medical expenses could change that result.
This illustration assumes the HSA reimbursement is not included in income and no further reimbursement is available. It excludes provincial credits and does not calculate total tax savings.
Can I claim dental expenses on my taxes if I use an HSA?
You may use both for different portions of the cost.
Generally, exclude amounts that have been reimbursed, or that you are entitled to recover, from your medical expense tax credit claim. This includes payments available through an HSA, insurer or another benefit plan.
An exception can apply when reimbursement is included in income and is not deducted elsewhere. If that applies to you, check the CRA’s reimbursement rules before filing.
How to prepare your dental expense claim
- Keep an itemized receipt. It should identify the patient, provider, treatment, payment date and amount paid.
- Track benefit payments. Save insurance statements and HSA reimbursement records alongside the receipt.
- Choose your tax claim period. Generally, you can use expenses paid during any 12-month period ending in the tax year, provided they have not already been claimed.
- Calculate the eligible balance. Combine qualifying dental bills with your other eligible medical expenses, exclude reimbursed or recoverable amounts, then apply the relevant threshold.
Can I claim my child’s dental expenses?
Eligible expenses for children under 18 at year-end can generally be combined with yours and your spouse’s or common-law partner’s expenses on line 33099.
Expenses for dependent adult children follow a separate calculation on line 33199. Their income and dependency circumstances can affect the claim.
Check your dental expenses before submitting
Explore Wellbytes’ HSA-eligible expenses directory to review common dental expenses and relevant conditions. Then confirm your available benefits and required documents with your plan administrator.
If you own an incorporated business, confirm that your plan and participation qualify before treating personal dental costs as an employee benefit.
Get started with a Wellbytes HSA
Get started with Wellbytes through our quick, easy digital onboarding. Enter your business details, then set allowances and add employees where applicable. If you’re an incorporated professional, use your corporation’s details and choose your own allowance.
