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Medical Expense Issues

Question? –

Is an amount paid to a medical practitioner for hair transplant surgery regarded as eligible medical expenses?

Answer - Generally yes

Commentary –

It is CRA’s position that there is a presumption that the payment was beneficial to the patient's health.This is a hypothetical situation where a medical doctor performs hair transplant surgery on a patient.  Prior to the surgery, a medical doctor with extensive training in the psychological field evaluated the patient and addressed hair transplant surgery as part of the treatment in connection with the patient's mental health.Under the Act, an amount paid to a medical practitioner (as defined in the Act) in respect of medical services is a qualifying medical expense.  In order for a payment to be regarded as having been made in respect of medical services, it is the view of CRA that the payment must involve a medical condition, which can include the mental health of the patient.  In CRA’s view, the payment made to the medical practitioner in respect of hair transplant surgery would normally qualify as a medical expense under the Act.