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What Are Medical Expenses?

Medical expenses are costs paid for health care services, products, or treatments that are eligible for tax deductions. The Canada Revenue Agency (CRA) allows you to claim these expenses to reduce your taxable income, as long as they were not reimbursed (e.g., through insurance or an employer plan).

Who Can Claim Medical Expenses?

You can claim medical expenses for:

  1. Yourself.
  2. Your spouse or common-law partner.
  3. Your dependent children under 18.
  4. Other dependents (e.g., adult children, parents, grandparents, or siblings) if they depend on you for support.

Eligible Medical Expenses

Eligible expenses include (but are not limited to):

  1. Prescription Drugs and Medications: Must be prescribed by a doctor and purchased from a licensed pharmacist.
  2. Dental Care: Includes services like cleanings, fillings, and dentures.
  3. Vision Care: Glasses, contact lenses, and eye exams prescribed by an optometrist.
  4. Professional Services:
    • Chiropractors, physiotherapists, psychologists, speech therapists, and more.
  5. Medical Devices and Equipment:
    • Hearing aids, CPAP machines, wheelchairs, prosthetics, and other prescribed devices.
  6. Travel for Medical Services:
    • Travel costs if services were not available within 40 km of your home. For distances over 80 km, you may also claim meals and accommodations.
  7. Health Insurance Premiums:
    • Private health insurance plans and premiums paid to provincial or territorial health plans.
  8. Home Modifications:
    • Renovations to improve accessibility for people with disabilities.
  9. Medical Treatments Outside Canada: Eligible if the service is unavailable in Canada and prescribed by a qualified practitioner.

Ineligible Expenses

The following are not eligible:

  • Cosmetic procedures (e.g., teeth whitening, Botox) unless medically necessary.
  • Over-the-counter medications, vitamins, or supplements.
  • General fitness or wellness programs.
  • Non-prescribed medical equipment or supplies.

Claiming Medical Expenses

  1. Determine the 12-Month Period:
    • Choose any 12-month period ending in the current tax year to maximize eligible expenses.
    • For deaths, you can claim medical expenses paid within any 24-month period that includes the date of death.
  2. Complete the Tax Form:
    • Use Line 33099: For your own expenses, your spouse’s/common-law partner’s expenses, and children under 18.
    • Use Line 33199: For other dependents (e.g., parents, grandparents).
  3. Gather Documentation:
    • Keep all receipts, prescriptions, and proof of payment for eligible expenses.
    • Ensure all receipts show the name of the patient, practitioner, and service details.

How Much Can You Claim?

You can claim the lesser of:

  • 3% of your net income, or
  • A fixed threshold (e.g., $2,635 for 2025).

For amounts above this threshold, you can deduct the excess from your taxable income.

Tips for Maximizing Your Medical Expense Claim

  1. Combine Family Expenses:
    • Pool all medical expenses for yourself, your spouse, and dependents in one claim to maximize deductions.
  2. Track Travel Costs:
    • Keep mileage logs, receipts for accommodations, and meal records when traveling for medical services.
  3. Plan the Claim Period:
    • Select a 12-month period that includes the highest possible expenses, especially if medical costs vary year-to-year.
  4. Claim Premiums:
    • Don’t forget health insurance premiums and amounts paid under private health plans.

Frequently Asked Questions

Q: Can I claim medical expenses for a dependent living outside my home?
A: Yes, if the dependent relies on you for financial support and qualifies under CRA guidelines.

Q: What happens if my insurance reimburses part of the expense?
A: You can only claim the portion of the expense you paid out-of-pocket.

Q: Can I claim expenses for treatments outside Canada?
A: Yes, provided the treatment is not available in Canada and was prescribed by a qualified Canadian practitioner.

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