Canadians can claim many medical expenses on their income tax return, helping to lower the amount of tax they pay.
The Canada Revenue Agency (CRA) allows you to claim eligible medical costs for yourself, your spouse or common-law partner, and certain dependants.
What medical expenses can you claim on your tax return?
According to the Government of Canada, you can claim most out-of-pocket medical costs that are not reimbursed by a health insurance plan. Some common eligible expenses include:
- Payments to doctors, dentists, nurses, and other licensed medical practitioners
- Prescription drugs and medications
- Dental services and orthodontic work
- Medical devices and equipment such as hearing aids, CPAP machines, and wheelchairs
- Vision care, including prescription glasses and contact lenses
- Medical laboratory services and diagnostic tests
- Premiums paid for private health insurance plans (such as through your employer)
For the full list, visit the CRA’s official page on eligible medical expenses.
Who can you claim medical expenses for?
You can claim medical expenses for:
- Yourself
- Your spouse or common-law partner
- Any dependant, including your children or another relative who relies on you for support
If you are claiming for a dependant, that person must have been a resident of Canada during the tax year. The expenses can be combined, but you can only claim them once per household.
How do you calculate the medical expense tax credit?
The medical expense tax credit is a non-refundable credit, which means it can reduce the amount of tax you owe, but it cannot create a refund on its own.
You can claim eligible expenses that exceed the lesser of:
- 3% of your net income, or
- $2,759 (for the 2025 tax year; check the CRA for the latest threshold).
For example, if your net income is $60,000, 3% equals $1,800. You can claim any qualifying expenses that exceed that amount.
What are examples of eligible medical practitioners and services?
The CRA only allows claims for services provided by practitioners who are licensed in your province or territory. Examples include:
- Acupuncturists
- Chiropractors
- Dentists
- Medical doctors
- Occupational therapists
- Optometrists
- Physiotherapists
- Psychologists
- Speech therapists
Can travel and accommodation expenses be claimed?
Yes, certain travel expenses can be claimed when you must travel at least 40 kilometres (one way) from your home to obtain medical services not available locally.
You may claim:
- Public transportation fares (or vehicle expenses if no public transport is available)
- Meals and accommodation if you must travel 80 kilometres or more
- Travel for an attendant if medically necessary
What medical expenses are not tax-deductible?
Not every health-related cost qualifies. The CRA specifically excludes:
- Cosmetic surgery not medically required
- Gym memberships and personal trainers
- Over-the-counter medications (unless prescribed)
- Vitamins, supplements, and herbal remedies
- Health or life insurance premiums not related to medical coverage
What documentation do you need to support your claim?
Keep all official receipts and statements for each medical expense you claim. Your receipts should include:
- The name of the patient
- The name and credentials of the practitioner
- The date of payment and service
- The amount paid and proof of payment
If your insurance reimbursed part of the cost, only the unreimbursed portion is eligible for a tax credit. The CRA may request copies of receipts during a review.
When should you claim your medical expenses?
You can claim medical expenses for any 12-month period ending in the tax year (not necessarily the calendar year).
For instance, you can claim eligible expenses paid between February 2024 and January 2025 on your 2025 return.
This flexibility allows you to maximize your claim if you had high expenses in a specific period.