Can You Claim Dental Bills on Taxes in Canada?

We've all been there — staring at a hefty dental bill after a root canal or braces for the kids, wondering if there's any relief come tax time. The good news? The CRA actually has your back on this one. Dental expenses can indeed lighten your tax load, but (and this is a big but) there are some important rules you need to follow. Let me give you the straight goods on what you can and can't claim, eh?

What Dental Expenses Can You Actually Claim?

Here's where things get specific. The CRA considers medically necessary dental procedures as eligible medical expenses. This includes:

• Routine dental cleanings, checkups, and X-rays
• Fillings, crowns, bridges, and root canals
• Tooth extractions (including wisdom teeth removal)
• Orthodontic treatments like braces and Invisalign
• Dentures and dental implants
• Periodontal treatments and oral surgery
• Anesthesia and prescription medications related to dental work
• Travel expenses over 40km (one way) for specialized dental treatment

The key phrase here is "medically necessary." If your dentist says you need it for your health, chances are it's claimable. But if you're just looking to brighten your smile for Instagram? Not so much.

The Magic Number: Understanding the Threshold

Here's where most folks get tripped up. You can't just claim every dollar you spent at the dentist. Your total eligible medical and dental expenses must first exceed a certain threshold:

The threshold is the lesser of:

• 3% of your net income, OR
• $2,635 (for 2024 — this number gets adjusted annually for inflation)

Let's run the numbers: If you earned $70,000 in 2025, 3% is $2,100. Since that's less than $2,635, your threshold is $2,100. You can only claim expenses beyond that amount. But if you earned $100,000, your 3% would be $3,000, so your threshold would be the lower amount of $2,635.

Pro tip: Claim dental expenses on the lower-income spouse's return if you're married or common-law. Why? Because 3% of a lower income is a smaller hurdle to jump over, letting you claim more of your expenses. It's one of the easiest ways to maximize your tax savings.

How to Claim Your Dental Expenses (Step-by-Step)

Ready to claim? Here's how to keep your ducks in a row:

1. Gather your receipts: Every single one. They need to show the dentist's name, address, registration number, date of service, and amount paid.
2. Track your 12-month period: You can claim expenses for any 12 consecutive months ending in the tax year. Smart folks strategically choose periods that capture the most expenses.
3. Total your out-of-pocket costs: Only include what you actually paid after insurance reimbursements. No double-dipping!
4. Subtract insurance reimbursements: If your plan paid $900 of a $1,500 root canal, you can only claim the $600 you paid.
5. Fill out the right lines: Use Line 33099 for yourself, your spouse, and kids under 18. Use Line 33199 for adult children, parents, or other dependents.

You don't need to mail in receipts when you file electronically, but keep them for at least six years. The CRA loves to ask for documentation, especially if your claims are substantial.

What You CANNOT Claim (Don't Get Caught!)

The CRA draws a hard line at cosmetic procedures. If it's purely for aesthetics, you're out of luck:

• Teeth whitening treatments (professional or over-the-counter strips)
• Cosmetic veneers and bonding
• Sealants (if not medically necessary)
• Over-the-counter products like toothpaste and mouthwash
• Expenses reimbursed by insurance or employer benefits

Here's a heads up: Invisalign can be tricky territory. If it's medically necessary to correct bite issues, you're golden. But if it's just for that perfect smile? The CRA will bounce that claim faster than you can say "cheese."

Understanding the Canadian Dental Care Plan (CDCP)

Beginning in 2024, the Canadian Dental Care Plan offers free dental care to uninsured families with adjusted net incomes under $90,000. But here's the thing — if you're covered by CDCP, you can't claim those same expenses on your taxes since you didn't pay out-of-pocket.

The CDCP covers cleanings, fillings, root canals, dentures, and extractions, but it's completely separate from the METC. Think of them as two different paths to dental affordability, not a combo deal.

Understanding your tax bracket can help you decide which option makes more sense if you're on the cusp of eligibility.