Can You Write Off Dental Implants in Canada?

Many Canadians wonder if they can claim the cost of dental implants on their taxes. The answer is yes, you can claim dental implants as a medical expense on your Canadian income tax return. But there are rules you need to follow.

In this blog, you will learn what is deductible, how much you can claim based on your income, how to file your tax return, and tips to help you plan for your dental implant costs during tax season.

Services That May Be Deductible

Dental implants qualify as an eligible expense under the medical expense tax credit. Here is what you can generally claim:

• Dental implant surgery as a medically necessary dental service
• Pre-treatment consultations with a medical practitioner
• Diagnostic imaging (such as CBCT scans)
• Bone grafting if medically required for implants
• Sedation or anesthesia used for the dental procedures
• Follow-up visits related to your dental treatment

You can only claim amounts you paid personally. If you have a private health services plan or insurance plan, you can only claim the portion not reimbursed.

How the Deduction Works

You cannot simply deduct the full amount of your dental expenses. The Canada Revenue Agency (CRA) allows you to claim eligible medical expenses that exceed a set threshold.

You can claim the portion of your medical expenses that is more than the lesser of:

1. 3 percent of your net income (taxable income), or
2. $2,759 (for the 2024 tax year)

Example:

• If your net income is $50,000:
  • 3 percent of $50,000 = $1,500
  • You can claim eligible expenses above $1,500
• If your net income is $120,000:
  • 3 percent of $120,000 = $3,600
  • But since $2,759 is lower, you can claim eligible expenses above $2,759

How to Claim Dental Implants on Your Taxes

Filing a claim for dental implants is a straightforward process if you follow these steps and keep accurate records.

• Keep detailed receipts for your dental care and dental implant treatment
• If insurance paid a portion, claim only what you paid out-of-pocket
• You can combine your own expenses with those of your spouse, common-law partner, or dependents
• Use line 33099 on your income tax return (T1) to claim expenses for yourself, and line 33199 to claim for a spouse or dependent
• If you qualify, you may also be eligible for a medical expense supplement or the disability tax credit if your condition involves physical impairments or mental functions

For a full list of eligible medical expenses, visit the CRA’s official medical expense guide.

When to Claim

You can claim eligible medical expenses for any 12-month period that ends in the tax year you are filing for. For example, if you had dental implant surgery between March 2024 and February 2025, you can include that in your 2025 tax return.

Some taxpayers with special circumstances may be able to claim expenses over a 24-month period. Check CRA guidelines or consult a tax professional.

Plan Ahead for Your Dental Implant Costs

Since you can only claim amounts above the income threshold, it is smart to plan your treatment timeline:

• Group major dental work (implants, bone grafts, related surgery) within a 12-month period to maximize your non-refundable tax credit.
• Consider timing your medical treatment to match with your spouse’s expenses if you file jointly.
• Keep all receipts and statements from your oral surgeon, dentist, or medical practitioner.

Important notes:

• You cannot claim cosmetic procedures performed for purely cosmetic purposes.
• You can only claim dental procedures or medical services needed for your oral health and overall well-being.

Dental Implants at Concord Oral Surgery

At Concord Oral Surgery, we provide full dental implant services, including:

• Dental Implants
• Full Mouth Dental Implants
• Pre-Prosthetic Surgery
• Bone Grafting
• Ridge Augmentation
• Sinus Lift
• Socket Preservation
• Platelet Rich Fibrin (PRF)
• Sedation & Anesthesia

Our team helps patients in Vaughan, ON and the surrounding area achieve excellent outcomes in a caring and professional environment. We follow the Ontario Dental Association’s specialist fee guide, which allows us to deliver high-quality care at a fair and transparent cost. To help streamline your experience, we recommend bringing your insurance details to your consultation so we can assist with processing your claim quickly and efficiently.

Start Now to Maximize This Year’s Tax Credit

If you are thinking about getting dental implants and want to claim the expense on this year’s taxes, now is the time to start planning. Consult with your tax expert to get a better understanding of what you can claim. 

At Concord Oral Surgery in Vaughan, ON, we can help you map out your treatment timeline and provide all the receipts and documentation you will need for your tax return. If you are considering dental implants and would like to learn more about the services we offer, visit our oral surgery office in Vaughan, ON, or call (905) 669-2616. We are located at 3300 Highway 7 West, Suite 805 Vaughan, ON.