Prescriptions, dental work, new glasses and extended health premiums add up over a year. Once your total passes a threshold, you can claim a tax credit on the part above it, so don't skip the claim just because you think you didn't spend much.
What counts
The CRA's list of eligible expenses is long. Some of the common ones:
- prescription drugs and medications
- dental services, dentures and orthodontic work
- eyeglasses and contact lenses (with a prescription)
- hearing aids
- services from doctors and specialists, and hospital services
- premiums you pay for a private health services plan, such as extended health or dental coverage, as long as 90% or more of the premiums go toward eligible medical expenses (more on claiming your medical insurance premiums)
Gym fees, over-the-counter medications, vitamins and supplements, purely cosmetic procedures and provincial health plan premiums don't qualify, and neither do plan premiums your employer paid that weren't included in your income. A few items need paperwork from a medical practitioner, and some, such as certain therapy, need an approved Form T2201 for the disability tax credit.
You can only claim the part you haven't been, and won't be, reimbursed for. Amounts paid outside Canada generally count.
Travel for medical care
If similar care isn't available near home, some travel costs can be claimed. You need to take a reasonably direct route, and the trip has to be reasonable in the circumstances.
| Distance from home (one way) | What you may be able to claim |
|---|---|
| Less than 40 km | No travel expenses |
| At least 40 km | Public transportation (bus, train, taxi), or vehicle expenses if public transportation isn't readily available |
| At least 80 km | Transportation, plus accommodation, meals and parking |
If a medical practitioner certifies in writing that the patient couldn't travel alone, an attendant's travel costs count too. A trip just to pick up a device or medication doesn't.
For meals and driving you can keep every receipt (the detailed method) or use the simplified method. For the 2025 tax year, that's a flat $23 per meal, up to $69 a day per person, and 59.5 cents per kilometre for travel that starts in BC. Either way, keep a log of the kilometres. There's more on claiming mileage and meals for appointments.
The 12-month period and the threshold
You don't have to use the calendar year. On your 2025 return (filed in spring 2026), you can claim expenses paid in any 12-month period ending in 2025, as long as they weren't claimed on your 2024 return. That helps when a big bill, like braces, falls across two years.
Only the amount above a threshold counts. The threshold is 3% of your net income (line 23600) or a fixed dollar amount, whichever is less. The fixed amount is $2,834 for the 2025 tax year and $2,890 for 2026. On a net income of $50,000, for example, 3% is $1,500, so only expenses above $1,500 count. The federal claim goes on line 33099 or 33199, and you claim the matching provincial credit on your provincial Form 428.
Claiming for your spouse and dependants
Line 33099 is for expenses you or your spouse or common-law partner paid for yourself, your spouse or partner, and either of your children who were under 18 at the end of the year.
Line 33199 is for other people who depended on you for support: children 18 or older, grandchildren, and parents, grandparents, brothers, sisters, uncles, aunts, nephews or nieces who were residents of Canada at any time in the year. Each one gets a separate calculation, and the 3% is worked out on that dependant's net income, not yours. For a dependant 18 or older, the CRA may ask for proof of support, such as a lease or grocery receipts.
Which spouse should claim
Often the spouse with the lower net income, because 3% of a smaller income is a smaller threshold. In one CRA example, a couple's combined expenses (including their 16-year-old daughter's) come to $6,300. The spouse with a net income of $55,000 could claim $4,650, while the spouse with a net income of $42,000 could claim $5,040. It's worth running it both ways each year.
Receipts
Don't send receipts with your return, but keep them in case the CRA asks. A receipt has to show who was paid. It should also show what it was for, the date, the patient's name and, where it applies, the practitioner who prescribed it. For attendant care or therapy paid to an individual, the receipt should show their social insurance number. The CRA can also ask for proof of payment, like a bank or credit card statement.
Catching up a year you missed
If you left medical expenses off a return, you can ask the CRA to change it once you have that year's notice of assessment. A refund can't be issued for an adjustment request made more than 10 calendar years after the end of the tax year. Our post on adjusting a prior-year tax return covers how the request works.
How we help
Medical claims are part of our personal tax work, quoted on top of the base return because they take extra work. When you send your slips, include your medical receipts, and we'll tell you if anything is missing. We also fix earlier years' returns when a claim was left off.