Common Eligible Medical Expenses
Health Care Practitioners: Fees paid to licensed medical professionals, such as doctors, dentists, chiropractors, physiotherapists, or psychologists.
Prescriptions: Costs for prescribed medication by a licensed medical professional that is not over-the-counter.
Medical Devices and Supplies: Includes wheelchairs, hearing aids, prosthetics, CPAP machines, and diabetic supplies.
Vision Care: Expenses for prescription glasses or contact lenses.
Dental Care: Fees for dental services, including cleaning, fillings, and braces.
Travel for Medical Treatment: Costs for traveling more than 40 km (one way) to access medical services not available in your area, including mileage, meals, and lodging.
Home Modifications: Renovations or modifications made for accessibility (e.g., ramps, stair lifts) for individuals with disabilities.
Nursing and Attendant Care: Fees paid for in-home nursing care or personal care services.
Health Insurance Premiums: Premiums paid to private health insurance plans, including travel health insurance.
Note: for a complete list see the CRA’s list of common medical expenses Lines 33099 and 33199 – Eligible medical expenses you can claim on your tax return - Canada.ca
Ineligible Medical Expenses
Cosmetic procedures, unless medically necessary
Over-the-counter medications, vitamins, or supplements
General fitness programs, including gym memberships
Medical services not recognized by provincial health plans or the CRA
Who Can You Claim Medical Expenses For?
Yourself
Your spouse or common-law partner
Your children under 18 years of age
Other dependents, such as parents or grandparents, if you financially support them
How to Claim Medical Expenses
Gather Receipts: Keep all invoices, receipts, and supporting documentation for eligible expenses.
Choose a Claim Period: Medical expenses can be claimed for any 12-month period ending in the tax year.
Enter on Your Tax Return: Report your total eligible medical expenses on Line 33099 (for yourself, spouse, or common-law partner) or Line 33199 (for dependents).
Why This Matters
Claiming medical expenses can provide valuable tax savings, especially for families with high out-of-pocket medical costs.