--- title: "How to Claim Medical Expenses on Your Canadian Tax Return" id: "15108" type: "post" slug: "how-to-claim-medical-expenses-canada" published_at: "2026-08-31T14:52:10+00:00" modified_at: "2026-08-31T14:52:13+00:00" url: "https://taxccount.com/blog/how-to-claim-medical-expenses-canada/" markdown_url: "https://taxccount.com/blog/how-to-claim-medical-expenses-canada.md" excerpt: "Medical and dental costs can add up quickly, but eligible expenses may provide tax relief through the Medical Expense Tax Credit (METC). Understanding what qualifies, who should claim the expenses, and which 12-month period to use can help you make..." taxonomy_category: - "Taxccount" --- [Taxccount](https://taxccount.com/blog/category/taxccount/) [August 31, 2026](https://taxccount.com/blog/2026/08/) # How to Claim Medical Expenses on Your Canadian Tax Return Medical and dental costs can add up quickly, but eligible expenses may provide tax relief through the Medical Expense Tax Credit (METC). Understanding what qualifies, who should claim the expenses, and which 12-month period to use can help you make the most of your Canadian tax filing. Table of Contents [Toggle](#) ## What Is the Medical Expense Tax Credit? The Medical Expense Tax Credit is a non-refundable tax credit available for qualifying medical expenses that have not been reimbursed. Because it is non-refundable, the credit can reduce income tax payable but does not, by itself, create a refund beyond the tax otherwise payable. Provincial or territorial medical expense tax credits may also be available. ## Get Medical Tax Help [☎️ Get Help](https://taxccount.com/book-a-consultation/) --- ## Who Can Claim Medical Expenses? You may generally claim eligible medical expenses paid for: - Yourself - Your spouse or common-law partner - Your children who were under 18 at the end of the tax year Eligible expenses for certain other dependants may also be claimed separately. These can include children aged 18 or older, parents, grandparents, brothers, sisters and certain other relatives who depended on you for support. ## What Medical Expenses Are Eligible? The CRA has specific rules about eligible medical expenses. Depending on the circumstances, qualifying costs can include: - Prescription drugs - Dental treatments - Dentures and certain orthodontic treatments - Prescription eyeglasses and contact lenses - Certain vision correction procedures - Payments to eligible medical practitioners - Hearing aids - Wheelchairs and certain mobility devices - Certain CPAP-related costs - Ambulance services - Hospital expenses - Certain attendant or nursing home care - Qualifying fertility-related expenses - Certain medical travel expenses - Eligible accessibility-related expenses - Medical cannabis obtained under applicable requirements Eligibility can depend on the type of expense, medical certification requirements and the province or territory where the service was provided. ## What Medical Expenses Are Not Eligible? Not every health or wellness expense qualifies. Expenses that generally may not qualify include: - Gym memberships - General fitness programs - Non-prescription vitamins and supplements - Most over-the-counter products - Cosmetic procedures performed solely for cosmetic purposes - Expenses already reimbursed by an insurance plan or employer Before claiming an unusual expense, it is important to check the CRA’s current list of eligible medical expenses. ## How Is the Medical Expense Tax Credit Calculated? For yourself, your spouse or common-law partner, and children under 18, the federal calculation generally considers eligible expenses exceeding the lesser of: - 3% of your net income, or - The annual dollar threshold established for the applicable tax year The remaining eligible amount is used to calculate the federal non-refundable tax credit. Because the annual threshold is indexed, taxpayers should use the amount applicable to the specific tax year rather than relying on a previous year’s figure. ## Choosing the Best 12-Month Period One useful feature of the medical expense deduction is that you are not necessarily restricted to expenses incurred from January through December. Generally, you can select any 12-month period ending in the tax year, provided the expenses were not previously claimed. For example, if you had significant dental and medical expenses spread across two calendar years, choosing the right 12-month period could allow more eligible expenses to be included in one claim. Reviewing different periods before completing your tax return may help maximize the available credit. ## Who Should Claim Medical Expenses: You or Your Spouse? For expenses reported for yourself, your spouse or common-law partner, and children under 18, it can sometimes be beneficial for the lower-income spouse to make the claim. This is because part of the federal calculation is based on the claimant’s net income. However, the best result depends on each person’s income, taxes payable and other credits. Comparing both scenarios before tax filing is recommended. ## Claiming Expenses for Other Dependants A separate calculation generally applies when claiming eligible medical expenses for certain other dependants. These claims are generally reported separately from expenses for yourself, your spouse and children under 18. The dependant’s circumstances and net income can affect the available credit. ## Medical Travel Expenses Certain travel costs may qualify when a person must travel to obtain medical services that are not available locally. Depending on the distance travelled and CRA requirements, eligible costs may include certain: - Transportation expenses - Vehicle expenses - Meals - Accommodation Specific distance, medical necessity and availability-of-services requirements apply, so supporting records should be maintained. ## How to Claim Medical Expenses on Your Tax Return Eligible medical expenses are generally reported on your T1 income tax return. Line 33099 is generally used for qualifying medical expenses for yourself, your spouse or common-law partner, and eligible children under 18. Line 33199 generally applies to eligible medical expenses for certain other dependants. Tax return filing software will usually calculate the applicable credit after the required information is entered. ## What Records Should You Keep? You generally do not need to submit every medical receipt with an electronically filed return, but you should retain supporting documentation in case the CRA requests it. Useful records can include: - Medical and dental receipts - Prescription receipts - Proof of payment - Insurance reimbursement statements - Medical practitioner certifications where required - Travel and mileage records - Accommodation receipts - Documentation supporting specialized medical equipment Proper documentation can make it easier to support your claim if the CRA reviews your return. ## Common Medical Expense Claim Mistakes Common mistakes include: - Claiming expenses already reimbursed by insurance - Claiming non-eligible wellness or cosmetic expenses - Missing eligible dental or prescription costs - Using an inefficient 12-month claim period - Claiming the same expense twice - Failing to consider which spouse should make the claim - Not retaining receipts and supporting documents Professional tax and [accounting services](https://taxccount.com/accounting-and-business-related-services-in-canada/) can help review medical costs and determine which expenses may qualify. ## Table of Summary | Section | Easy Information | | --- | --- | | 1. Topic | The article explains how to claim medical expenses on a Canadian tax return using the Medical Expense Tax Credit (METC). | | 2. What Is the METC? | The Medical Expense Tax Credit is a non-refundable tax credit for qualifying medical expenses that have not been reimbursed. It can reduce income tax payable. | | 3. Who Can You Claim For? | Eligible expenses may generally be claimed for yourself, your spouse or common-law partner, and children under 18. Certain expenses for other dependent relatives may also qualify separately. | | 4. Eligible Medical Expenses | Qualifying costs can include prescription drugs, dental treatment, eyeglasses, hearing aids, hospital costs, certain medical equipment, attendant care, fertility expenses and qualifying medical travel. | | 5. Non-Eligible Expenses | Expenses such as gym memberships, general fitness programs, non-prescription vitamins, most over-the-counter products, purely cosmetic procedures and reimbursed expenses generally may not qualify. | | 6. How the Credit Is Calculated | For yourself, your spouse and eligible children under 18, the federal calculation generally considers medical expenses exceeding the lesser of 3% of net income or the annual indexed threshold. | | 7. Choosing a 12-Month Period | You can generally select any 12-month period ending in the tax year, provided the expenses were not previously claimed. Choosing the right period may increase the available credit. | | 8. Which Spouse Should Claim? | It can sometimes be beneficial for the lower-income spouse to claim the family’s medical expenses, but the best result depends on income, taxes payable and other credits. | | 9. Where to Report | Line 33099 generally covers eligible expenses for yourself, your spouse/common-law partner and children under 18. Line 33199 generally applies to certain other dependants. | | 10. Records & Key Takeaway | Keep medical receipts, proof of payment, insurance statements, medical certifications and travel records. Avoid claiming reimbursed or ineligible expenses and consider the best 12-month period before filing. | ## Frequently Asked Questions ### Can I claim dental expenses on my Canadian tax return? Yes. Many necessary dental treatments may qualify as medical expenses, subject to CRA requirements. ### Can I claim prescription medications? Qualifying prescription medications may generally be claimed when the applicable CRA requirements are satisfied. ### Can I claim medical expenses paid for my spouse? Yes. Eligible expenses paid for your spouse or common-law partner may generally be included in your medical expense claim. ### Can I claim medical expenses paid for my parents? Potentially. Eligible expenses for certain dependent relatives may be claimed under the rules for other dependants. ### Can I claim expenses reimbursed by insurance? Generally, you can only claim the portion of an eligible expense that was not reimbursed, unless the reimbursement itself is required to be included in income. ### Do medical expenses have to be from the calendar year? Not necessarily. You can generally choose an eligible 12-month period ending during the tax year, provided those expenses were not previously claimed. ### Do I need to send medical receipts to the CRA? Receipts generally do not need to be submitted with an electronically filed return unless requested, but you should keep the required supporting records. ## Need Help Claiming Medical Expenses? Taxccount Canada provides tax and accounting services and tax return filing services for individuals and families across Canada. Our tax accountants can help identify eligible medical expenses, review the best 12-month claim period, determine which family member should make the claim, and accurately report the Medical Expense Tax Credit on your Canadian tax return. Contact Taxccount Canada for professional assistance with your tax filing and medical expense claims. ## Claim Your DTC Right [☎️ Get Help](https://taxccount.com/book-a-consultation/) This is general information only and not professional advice. Consult a professional before acting. ##### Written and fact-checked by [Udit Gupta](https://taxccount.com/author-bio/) ***Ex Big4, Ernst & Young, Deloitte | International & Cross-Border Tax Specialist | CPA Canada In Depth Tax Training | Licensed Chartered Accountant from ICAI & MIA*** Udit Gupta has over 15 years of experience helping corporations & business owners with corporate structuring, corporate tax filing, bookkeeping, payroll, GST/HST, cross-border tax and CRA representation. Big 4 trained at Ernst & Young and Deloitte, and qualified as a Chartered Accountant in India and Malaysia, he founded accounting firm in 2014 to serve entrepreneurs, startups and non-resident business owners across Canada. [View Full Member Bio.](https://taxccount.com/author-bio/) **Indian Institute of Chartered Accountant Member No. (521458) | Malaysian Institute of Accountants Membership number (CA 44667) | Ex Big4,Ex Ernst & Young (EY), Ex-Deloitte | CPA Canada In-Depth Tax Training 19 Dec 2023, 12 Jul 2022, 5 Jul 2023** **Editorial policy. 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