Worked Estimates and Checklists
Dental implants and the medical expense tax credit: choosing the 12-month period and who claims
How to time multi-stage dental payments for the medical expense tax credit in Canada, choose the 12-month window and claiming spouse, with worked examples and Quebec notes.
Unreimbursed dental costs, including implants, dentures, crowns and orthodontic work, are eligible medical expenses for the federal medical expense tax credit (lines 33099 and 33199), but purely cosmetic procedures such as teeth whitening are not. You can claim expenses paid in any 12-month period ending in the tax year, as long as you did not claim them before, and you only get credit for the part above a threshold (for the 2025 tax year, the lesser of 3% of net income or $2,834). Implant treatment that spreads over two calendar years can therefore be grouped into one 12-month window, and in a couple it is often worth having the spouse with the lower net income make the claim. The federal credit is 15% of the eligible amount; provinces add their own credits, and Quebec has its own rules.
This guide is part of the guide to reading a dental treatment estimate. It explains how the credit works with dental costs; the figures are illustrative. For your own return, check the CRA's current guidance or speak to a tax professional.
What counts and what does not
| Dental expense | Eligible? |
|---|---|
| Implants, crowns, bridges, dentures, root canals, fillings, cleanings | Yes, if paid to a licensed practitioner and not reimbursed |
| Orthodontic treatment | Yes |
| Teeth whitening and other purely cosmetic procedures | No |
| Amounts your dental plan or the CDCP paid | No, only what you paid and were not reimbursed |
| Your co-payments and extra charges under the CDCP | Yes, as amounts you paid |
| Dental insurance premiums you paid yourself | Private health services plan premiums can be eligible; employer-paid premiums are not |
| Interest on dental financing | No |
| Travel to get treatment far away | Possibly, in specific conditions (distance and availability rules) |
How the credit is calculated
- Add eligible expenses paid in the chosen 12-month period for you, your spouse or common-law partner, and dependent children under 18.
- Subtract the lesser of 3% of the claimant's net income or the year's dollar threshold.
- Multiply the result by 15% for the federal credit.
- Add the provincial or territorial credit, calculated with that jurisdiction's rate and threshold.
Expenses for other dependants (for example an adult child or a parent who depends on you) are claimed separately on line 33199, with a threshold based on that dependant's income.
Worked example 1: implant over two calendar years
Illustrative payments after insurance: September 2025 $1,500 (extraction and graft), December 2025 $1,800 (implant), March 2026 $1,600 (crown). Total $4,900.
Option A: claim by calendar year (2025 return gets $3,300, 2026 return gets $1,600). Net income $55,000; 3% = $1,650 (below $2,834, so the threshold is $1,650 each year; the 2026 dollar threshold is assumed to be higher than $1,650 too).
- 2025: ($3,300 − $1,650) × 15% = $247.50
- 2026: ($1,600 − $1,650) = below threshold, $0
- Total federal credit: about $248
Option B: one 12-month period from September 2025 to August 2026, claimed on the 2026 return.
- ($4,900 − $1,650) × 15% = about $488
Grouping the treatment in one window roughly doubles the federal credit here, because the threshold is subtracted once instead of twice. The trade-off is waiting for the 2026 return.
Worked example 2: which spouse claims
Same $4,900 in one window. Spouse A's net income is $95,000 (3% = $2,850, so the dollar threshold of $2,834 applies). Spouse B's net income is $30,000 (3% = $900).
- Spouse A claims: ($4,900 − $2,834) × 15% = $309.90
- Spouse B claims: ($4,900 − $900) × 15% = $600
The lower-income spouse gets the larger credit, provided they have enough tax payable to use a non-refundable credit. If their tax payable is very low, part of the credit may be wasted; check both scenarios in your tax software.
Refundable supplement and other extras
The federal refundable medical expense supplement can pay a working person with low income an amount even without tax payable, if earnings and family income criteria are met. Check the CRA page for the current year's limits.
Quebec
In Quebec, Revenu Québec has its own tax credit for medical expenses, with a threshold based on 3% of family income, and a separate refundable credit for medical expenses for eligible workers. The eligible expense rules are broadly similar but not identical. File the federal and Quebec claims separately, each following its own rules.
Records to keep
- Itemised receipts showing the patient, provider, date paid and services
- Insurer and CDCP statements showing what was reimbursed
- Financing statements are not receipts; keep the provider's receipts
- The CRA may ask for receipts after you file, so keep them with your tax records for at least six years
Plan cash flow alongside the credit with the dental financing calculator, and see the single implant worked example for the full treatment cost.
FAQ
Can I claim the implant costs I paid in a foreign country?
Medical expenses paid outside Canada can qualify if they meet the rules, including being paid to a practitioner authorized in that jurisdiction. Keep translated receipts. See the cost risks of dental tourism.
Is a dental implant "cosmetic"?
Implants replacing a missing tooth are listed as eligible. Purely cosmetic procedures such as whitening are not.
Can I use the same expense on my federal and provincial returns?
Yes, the same expense is used for the federal and provincial credit calculations on the same return, each with its own rate and threshold.
What if I forgot to claim last year's dental work?
You can generally ask the CRA to adjust a prior return. Check the CRA's rules on time limits.
Sources
- Canada Revenue Agency: eligible medical expenses (lines 33099 and 33199) — threshold, eligible dental expenses, 12-month rule
- Revenu Québec — Quebec tax credit for medical expenses
- Canada Revenue Agency — refundable medical expense supplement and record keeping
