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                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

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                                    FORM 8-K

                                 CURRENT REPORT

                       PURSUANT TO SECTION 13 OR 15(d) OF
                       THE SECURITIES EXCHANGE ACT OF 1934


         Date of Report (Date of earliest event reported): May 10, 2004


                             TLC VISION CORPORATION
             (Exact name of registrant as specified in its charter)


 NEW BRUNSWICK                   0-29302                        980151150
(State or other              (Commission File                (I.R.S. Employer
jurisdiction of                  Number)                  Identification Number)
organization)


       5280 SOLAR DRIVE, SUITE 100
          MISSISSAUGA, ONTARIO                                   L4W 5M8
(Address of principal executive offices)                        (Zip Code)


       Registrant's telephone number, including area code: (905) 602-2020

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ITEM 7.  FINANCIAL STATEMENTS AND EXHIBITS

         (c)      Exhibits

                  99.1     Earnings Press Release, dated May 10, 2004

ITEM 12. RESULTS OF OPERATIONS AND FINANCIAL CONDITION

         On May 10, 2004, TLC Vision Corporation (the "Registrant") issued a
press release announcing its financial results for the first quarter ended March
31, 2004. A copy of the press release is attached hereto and incorporated herein
as Exhibit 99.1. This Form 8-K, including Exhibit 99.1 attached hereto, shall
not be deemed "filed" for purposes of Section 18 of the Securities Exchange Act
of 1934, as amended, or otherwise subject to the liabilities of that section.

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                                   SIGNATURES

         Pursuant to the requirements of the Securities Exchange Act of 1934,
the Registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.

Dated: May 17, 2004

                                          TLC VISION CORPORATION


                                          By: /s/ Robert W. May
                                              ----------------------------------
                                              Robert W. May
                                              General Counsel  and Secretary


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                                  EXHIBIT INDEX


<Table>
<Caption>
Exhibit No.       Description
- -----------       -----------
               
99.1              Earnings Press Release, dated May 10, 2004
</Table>



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