Health-related costs like eyeglasses, contact lenses, and physiotherapy treatments can add up quickly.
Fortunately, the Canada Revenue Agency (CRA) allows many vision care items and therapy services to be claimed as medical expenses.
If you pay out-of-pocket for these costs and aren’t reimbursed by insurance, you may be able to reduce your taxable income through the medical expense tax credit.
Are eyeglasses and contact lenses tax-deductible?
Yes. Prescription eyeglasses and contact lenses are considered eligible medical expenses under the CRA’s rules. You can claim the amount paid for:
- Prescription eyeglasses purchased from a licensed optometrist or optical store
- Prescription contact lenses
- The cost of eye exams needed to obtain or update a prescription
- Repairs to prescription lenses or frames
You cannot claim non-prescription reading glasses or sunglasses.
To qualify, your glasses or lenses must have been prescribed by a licensed medical practitioner such as an optometrist or ophthalmologist.
Are laser eye surgery and eye exams eligible?
Yes, both laser eye surgery and standard eye exams qualify as medical expenses if they are performed by licensed professionals.
Eligible costs include:
- LASIK and PRK surgery
- Pre- and post-surgery consultations
- Medically required eye exams
However, cosmetic eye surgery done purely for appearance reasons is not deductible.
Is physiotherapy tax-deductible?
Yes. Physiotherapy sessions qualify as tax-deductible medical expenses when provided by a licensed physiotherapist. You can claim fees for:
- Initial assessments and follow-up treatments
- Rehabilitation after surgery or injury
- Prescribed home exercise programs (if charged by the therapist)
The CRA recognizes physiotherapy as a medically necessary service when aimed at restoring mobility, function, or pain management.
To qualify, the service must be performed by a practitioner authorized to practice under provincial law.
Can you claim physiotherapy equipment and aids?
Yes, certain medical devices and aids prescribed by a licensed physiotherapist or physician are eligible. Examples include:
- Orthopedic braces and supports
- Compression stockings (with a prescription)
- Wheelchairs and walkers
- TENS machines prescribed for pain relief
- Custom orthotics if medically required
Can you claim these expenses for your spouse or dependants?
Yes. You can claim eligible eyeglass, contact lens, and physiotherapy expenses paid for:
- Yourself
- Your spouse or common-law partner
- Your dependent children under 18
- Other dependants, such as parents or grandparents who rely on you for support
If claiming for a dependant, the expenses must have been paid in the same 12-month period you choose for your medical expense claim.
How do you claim eyeglass and physiotherapy expenses on your return?
You can claim these expenses on your income tax return under:
- Line 33099: For yourself, your spouse, and dependent children under 18
- Line 33199: For other dependants
You can include any eligible expenses paid during a 12-month period ending in the tax year.
It doesn’t have to match the calendar year, which lets you choose the period where you spent the most.
What records should you keep for CRA review?
Keep original receipts for every eligible expense. Your receipts should include:
- The patient’s name
- The date and description of the service or device
- The provider’s full name and professional licence number
- The total amount paid and payment confirmation
If your insurance reimburses part of the cost, you can only claim the unreimbursed portion.
The CRA may request copies during a review.
What vision and therapy costs are not eligible?
The following items cannot be claimed as medical expenses:
- Over-the-counter eye drops or contact lens solution
- Non-prescription glasses or sunglasses
- Cosmetic eye procedures not medically required
- Massage therapy from unlicensed providers
- Fitness classes or personal trainers, even if recommended for health reasons