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What can be claimed as a medical expense?
What can be claimed as a medical expense?

The CRA lets you claim medical expenses on your tax return to reduce taxable income providing financial relief for out-of-pocket costs.

Samuel Jones avatar
Written by Samuel Jones
Updated over a month ago

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

  1. Gather Receipts: Keep all invoices, receipts, and supporting documentation for eligible expenses.

  2. Choose a Claim Period: Medical expenses can be claimed for any 12-month period ending in the tax year.

  3. 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.

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