Updated Checked by the Tax-Services.ca editorial team How we check
You can claim medical expenses on your Canadian tax return once what you paid in any 12-month period ending in the tax year is more than the lesser of 3% of your net income and $2,834 (the 2025 figure). Only the part above that line counts, and it becomes a non-refundable credit. Prescriptions, dental work, glasses and trips of 40 km or more for treatment qualify. Gym fees and vitamins do not.
What counts as a medical expense?
The CRA keeps a long list, and the 2025 guide and the line 33099 page spell out the main items. Some need a prescription or a written note from a practitioner, others do not. The ones that come up most often:
- Prescription drugs recorded by a pharmacist, plus insulin, needles and syringes.
- Dental services paid to a dentist or other medical practitioner, including dentures, implants and braces.
- Eyeglasses and contact lenses (a prescription is needed), and prescription swimming goggles.
- Hearing aids, with repairs and batteries, wheelchairs, pacemakers and oxygen concentrators.
- Premiums you pay to a private health services plan, as long as 90% or more of the premiums paid under that plan go to eligible medical expenses.
- Fees a practitioner charges to fill in Form T2201 for the disability tax credit.
Amounts paid outside Canada can generally be claimed too.
What does not count?
The CRA lists gym fees, over-the-counter medications, vitamins and supplements, organic food, blood pressure monitors, non-prescription birth control and provincial health plan premiums as not eligible. Cosmetic procedures such as teeth whitening or filler injections are out unless they are needed for medical or reconstructive reasons. Employer-paid health premiums that are not part of your income do not count either, since you did not pay them.
You can only claim the part you were not, and will not be, reimbursed for. If your plan pays 80 cents of every dollar, you claim the other 20 cents.
How does the threshold work?
For the 2025 tax year the CRA reduces the total on line 33099 by the lesser of 3% of your net income (line 23600) and $2,834. Lower net income means a lower hurdle, so the 3% figure is the one that bites for most people. It stops mattering once 3% of net income passes $2,834, which happens at a net income of about $94,467. This is our calculation, not an official figure.
| Net income, 2025 | 3% of net income | Amount subtracted |
|---|---|---|
| $30,000 | $900 | $900 |
| $60,000 | $1,800 | $1,800 |
| $90,000 | $2,700 | $2,700 |
| $120,000 | $3,600 | $2,834 |
The CRA page shows the $2,834 figure for 2025 only. The amount for 2026 has not been published yet (checked 31 October 2026).
Which 12 months can I use, and whose expenses can I claim?
You pick any 12-month period that ends in the tax year, for example 1 April 2024 to 31 March 2025 for the 2025 return. The expenses must not have been claimed on your 2024 return. This lets you bundle a big dental bill that straddles two calendar years into one claim. For a person who died, a 24-month period that includes the date of death can be used.
Line 33099 covers you, your spouse or common-law partner, and your or your partner’s children who were under 18 at the end of the year. Line 33199 covers other dependants who relied on you for support, such as an adult child, a grandchild, a parent or a grandparent. The threshold for line 33199 is worked out separately for each dependant, using that dependant’s own net income.
Which spouse should claim?
Either spouse can claim the family’s medical expenses, and the CRA says it may be better for the partner with the lower net income to do it. The reason is the threshold: a lower net income means a smaller 3% subtraction, so more of the bill is left to claim. Whether that helps depends on how much tax each person pays, so compare both versions. The medical expense credit calculator runs the numbers for you.
Worked example, 2025 return. Sam has a net income of $90,000 and Alex has $30,000. In 12 months the couple paid $2,600 for dental work, $1,000 for prescriptions and $450 for glasses, a total of $4,050, with no reimbursement.
| Who claims | Amount subtracted | Claim on line 33099 |
|---|---|---|
| Sam | $2,700 | $1,350 |
| Alex | $900 | $3,150 |
Alex’s claim is bigger by $1,800. Both figures are our calculation from the CRA formula. The credit itself is that claim multiplied by the lowest federal rate, plus the provincial credit, and it can only cancel tax you owe. If the lower-income partner owes little tax, the higher-income partner may still come out ahead, which is why it pays to try both.
Does travel for treatment count?
Yes, once the trip is far enough. The CRA guide sets the tests by one-way distance, and it also asks that similar services were not available closer, the route was direct and the cost was reasonable.
| One-way distance | What you can claim |
|---|---|
| Under 40 km | Nothing for travel |
| 40 km or more | Public transportation costs; vehicle costs where public transit was not readily available |
| 80 km or more | The above, plus accommodation, meals and parking |
An attendant’s travel costs qualify if a medical practitioner certifies in writing that you could not travel alone. A trip made only to pick up a device or medication does not.
What records do I need, and what could change?
Do not send receipts with your return. Keep them in case the CRA asks. A receipt should show who was paid, the amount, what it was for, the date and the patient’s name, and the prescribing practitioner where that applies. The CRA may also ask for proof of payment, or proof of support for a dependant aged 18 or older.
What to watch: the CRA page for the 2026 return will carry the 2026 dollar figure once it is published, so do not reuse $2,834 for next year’s claim. A separate refundable medical expense supplement on line 45200 exists for working people with low incomes and high medical costs, and the CRA describes it on its own page. For how this credit sits with the others, see our guide to non-refundable tax credits. If a family member has a disability certificate, read the disability tax credit article as well, since fees for certifying it are medical expenses. A caregiver has a separate claim in the Canada caregiver credit. Official pages: Canada Revenue Agency: Medical Expenses 2025 guide and Canada Revenue Agency: Lines 33099 and 33199, eligible medical expenses.
Where does this information come from?
Rules and figures come from the Canada Revenue Agency guide RC4065 Medical Expenses (2025) and the CRA page for lines 33099 and 33199, eligible medical expenses you claim on your tax return, both checked on 31 October 2026. Checked on 31 October 2026. This is an independent information site: we provide no services, we do not represent the CRA or any organization, we collect information from open sources, and we do not guarantee that anything here is accurate or current. We accept no liability for decisions based on it. Check the official source before you rely on it. See the full disclaimer.
Frequently asked questions
How much can I claim for medical expenses in Canada?
You claim what you paid in a 12-month period ending in the tax year, minus the lesser of 3% of your net income and $2,834 for 2025, and minus anything you were reimbursed. The result is a non-refundable credit, so it only reduces tax you owe.
Can I claim a medical expense I paid last year?
Yes, if it falls inside a 12-month period that ends in the tax year you are filing and was not claimed on your return for the year before. The 12 months do not have to follow the calendar year.
Which spouse should claim medical expenses?
Either spouse can claim the family total. The CRA notes it may be better for the spouse with the lower net income to claim, because the 3% subtraction is smaller. Work out both versions and compare the tax each would save.
Are over-the-counter drugs and vitamins eligible?
No. The CRA says over-the-counter medications, vitamins and supplements are not eligible even if a practitioner recommends them. Prescription drugs recorded by a pharmacist are eligible, and so are dental work, glasses and hearing aids.
Do I send receipts to the CRA with my return?
No. The CRA says to keep your receipts and not send them with the return. Keep them in case the CRA asks to see them. Each receipt should name who was paid, the amount, the purpose, the date and the patient.
- Canadian tax credits and government benefits explained
The difference between tax credits and benefits in Canada, how they're worked out from your return, and the calculators for the ones people claim most