Most, non-cosmetic, dental expenses are included in the Canada Revenue Agency (CRA)'s list of eligible medical expenses that can be claimed on your tax return. You can claim only eligible medical expenses that were paid in any 12-month period ending in the year of your return, as long as the expenses have not been claimed previously.
According to the CRA, the eligible dental expenses to claim are:
Expenses for purely cosmetic procedures are not eligible for claiming on your tax return.
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