There is no sales tax on prescription glasses in Ontario. Prescription eyeglasses and contact lenses are zero-rated under the federal Excise Tax Act, so the 13% HST drops to 0% at the till. Non-prescription eyewear, including fashion sunglasses, off-the-shelf readers, and accessories like cases and lens solution, is taxed at the full 13%.
Why Prescription Glasses Are Zero-Rated
Section 9 of Part II, Schedule VI of the Excise Tax Act zero-rates eyeglasses and contact lenses when they are supplied to fill a prescription or assessment record written by a professional legally authorized to prescribe corrective eyewear. In Ontario, that is an optometrist or physician.1Department of Justice Canada. Excise Tax Act RSC 1985 c E-15 – Schedule VI, Part II, Section 9
When you choose frames and lenses together to fill a prescription, the whole package qualifies as a single zero-rated medical device. You pay no HST on the frames, no HST on the lenses, and no HST on lens coatings that are part of the prescription order.
What the Retailer Has to Keep on File
To apply the zero rate, the retailer must be able to show a valid prescription existed at the time of sale. The CRA clarified in Excise and GST/HST News No. 119 that the supplier does not need to keep a physical copy of the prescription itself. They can instead retain the issue date, the name of the eye care professional who wrote it, and the prescription values (sphere, cylinder, axis, base curve, or pupillary distance).2Canada Revenue Agency. Excise and GST/HST News No. 119 – The Supply of Prescription Eyeglasses and Contact Lenses
The same rule applies when you order prescription eyewear online from a Canadian retailer. Have your prescription ready. Any retailer who cannot substantiate it is expected to charge the 13% HST.
What Still Gets Taxed at 13%
Anything that does not fill a medical prescription is taxed at the standard Ontario HST rate. That covers more than shoppers usually expect:
- Fashion sunglasses, regardless of any UV protection claims.
- Decorative contact lenses that change eye appearance without correcting vision.
- Over-the-counter reading glasses. The magnification strength on the package is not a prescription, so readers are taxable even though they serve a corrective purpose.
Accessories are taxable too. Cases, cleaning cloths, lens solution, and repair kits are standard tangible goods at 13%, even when bought alongside prescription glasses. Ask the retailer to break these out as separate line items so your zero-rated eyewear and your taxable extras are not lumped together on the receipt.
Repair labour follows the same logic. Adjusting nose pads, replacing screws, or reshaping frames is the servicing of tangible property rather than a health care service, so that work is billed with HST.
Prescription Safety Glasses
Safety eyewear built to a valid prescription meets the conditions of Section 9 the same way regular prescription glasses do, so it is zero-rated.1Department of Justice Canada. Excise Tax Act RSC 1985 c E-15 – Schedule VI, Part II, Section 9 Non-prescription safety glasses with plain lenses are taxable at 13%. The prescription is what matters, not the safety rating.
Eye Exams and Laser Surgery
Optometric services rendered by a licensed optometrist are exempt from GST/HST under Section 7 of Part II, Schedule V of the Excise Tax Act.3Department of Justice Canada. Excise Tax Act RSC 1985 c E-15 – Schedule V, Part II, Section 7 A routine eye exam to assess your vision and produce a prescription should show no HST on the bill.
Laser eye surgery such as LASIK or PRK is also exempt. The CRA concluded that improving a patient’s vision is a treatment or health care service rather than cosmetic surgery, so it falls within the health care exemption under Section 5 of Part II, Schedule V.4Canada Revenue Agency. The GST Status of the Supply of a Laser Eye Surgery Service LASIK invoices carry no HST.
Claiming Glasses on Your Tax Return
You pay no sales tax on prescription eyewear, but the cost of the glasses can still reduce your income tax. Prescription eyeglasses, contact lenses, and prescription swimming goggles are eligible expenses under the federal medical expense tax credit, claimed on lines 33099 or 33199 of your return. A prescription is required.5Government of Canada. Lines 33099 and 33199 – Eligible Medical Expenses You Can Claim on Your Tax Return
The credit does not apply from the first dollar. You can only claim the portion of your total medical expenses that exceeds the lesser of 3% of your net income or a fixed threshold, set at $2,834 for the 2025 tax year. The CRA adjusts that amount annually, so check the current figure when you file. The credit is non-refundable: it can reduce your federal tax to zero but will not generate a refund on its own. Ontario has a provincial medical expense credit that works similarly.5Government of Canada. Lines 33099 and 33199 – Eligible Medical Expenses You Can Claim on Your Tax Return
Claim only what you actually paid out of pocket. If an employer health plan or private insurance reimbursed you for the glasses, the reimbursed portion is not claimable, unless the reimbursement was included in your taxable income (for example, as a benefit on your T4).
Employer Vision Benefits
If your workplace plan qualifies as a private health services plan under CRA rules, the benefit you receive for glasses is not taxable income. The plan qualifies when at least 90% of premiums paid (for insured plans) or benefits paid (for self-insured plans) go toward expenses that would be eligible for the medical expense tax credit.6Canada Revenue Agency. Medical Expenses, Including Payments From a Private Health Services Plan
So if your employer’s plan reimburses you $300 for new prescription glasses, that $300 does not appear as taxable income on your pay stub. You also cannot then claim that $300 as a medical expense on your return, because you have already been made whole. The tax credit only applies to the portion you paid yourself.