Dental expenses are tax deductible, except non-cosmetic (such as teeth whitening.)
Medical Expense Tax Credit is a non-refundable tax credit that you can use to reduce the taxes that you paid or may have to pay. You can claim eligible dental expenses paid in any 12-month period ending in the fiscal year and which have not been claimed by you or by anyone else in the previous year.
Medical Expenses are deductible:
- Dental services
- Fillings
- Cleanings
- Dentures
- Dental implants
- Other dental work not paid by your insurance plan
You can claim all amounts paid, even if they were not paid in Canada and only the amount for which you have not been, or will not be, reimbursed by your insurance.
The amount you can claim is
You can claim the total of the eligible expenses minus the lesser of the following amounts:
- $2,421
- 3% of your net income (line 23600 of your tax return)
You can claim medical expenses for any of the follows that are depended on you for support.
- Your or your spouse’s or common-law partner’s children 18 years of age or older, or grandchildren
- Your or your spouse’s or common-law partner’s parents, grandparents, brothers, sisters, uncles, aunts, nephews, or nieces who were residents of Canada at any time in the year
Canada Dental Benefit-NEW
Under new Affordability Plan, the Government of Canada will reimburse dental care to uninsured Canadians with a family income of less than $90,000 annually, starting with children under 12.
Once approved the Canada Dental Benefit will provide families with direct payments totaling up to $1,300 per child over two years ($650 per year) to cover the cost of dental care. This is the first stage of the government’s plan to ensure that uninsured Canadians receive the dental care they need.
