Regarding fees paid to a dentist for additional “asepsis” provided during the oral examination and treatment of children's cavities during the COVID pandemic, i.e., for additional procedures that prevent COVID infection such as personal protective equipment (gloves, mask, protective glasses, lab coat, etc.), cleaning, disinfection and sterilization, CRA stated:
[A]n individual's eligible medical expenses include fees paid to a dentist for dental services provided to the individual, the individual's spouse or common-law partner, or a dependant of the individual, in the taxation year in which the fees were incurred. Since these services cannot be provided without asepsis, we are of the view that fees paid for asepsis in the course of an oral examination and treatment of cavities are eligible medical expenses since they were paid for dental services that were not performed purely for cosmetic purposes.