Thank you for your question.
Please contact CRA for more information whether it would be accepted to use receipts for dental work in the USA.
Please contact CRA General # 1-800-267-6999
See link below for CRA's list of eligible medical expenses .
http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns300-350/330/llwbl-eng.html
