How much of my medical expenses can I claim in Canada?

You can claim eligible medical expenses that exceed the lesser of: (a) 3% of your net income, or (b) $2,759 (the 2026 threshold amount). Only the amount above this threshold generates a 15% federal non-refundable tax credit. For example, if your net income is $60,000 (3% = $1,800) and you had $5,000 in eligible expenses, you can claim $5,000 − $1,800 = $3,200 worth of expenses, generating a $480 federal credit (plus provincial).

Does dental care qualify as a medical expense?

Yes. Dental expenses paid to a licensed dentist — including preventative care, fillings, crowns, orthodontics, and implants — are eligible medical expenses. The Canadian Dental Care Plan (CDCP) was introduced in 2023 for qualifying uninsured Canadians; costs you paid out of pocket beyond what CDCP covered still qualify for the medical expense credit.

Do prescription drugs qualify?

Yes. Prescription drugs and medications prescribed by a physician or licensed health practitioner and recorded by a pharmacist qualify as eligible medical expenses. Over-the-counter medications generally do not qualify, even if a doctor suggested them.

Can I claim medical expenses for a family member?

Yes. You can claim eligible medical expenses for yourself, your spouse or common-law partner, and your dependent children under 18. You can also claim for dependent relatives (parents, grandparents, siblings, adult children, and others who depended on you) on a separate line (Line 33199). The threshold calculation for dependants is based on their net income, not yours.

What is the 12-month rule for medical expense claims?

You can claim all eligible expenses paid in any 12-month period ending in the tax year — not just January 1 to December 31. This allows you to choose a 12-month window that maximizes the amount exceeding your threshold. For example, you might choose July 1 to June 30 if that captures more expenses. You cannot use the same expense in two different year's claims.

Can I Deduct Medical Expenses in Canada?

The medical expense tax credit is one of the most underutilized deductions in Canada. Hundreds of expenses qualify — from dental to glasses to mobility aids — and strategic timing can significantly increase your claim. Here is how it works.

How the medical expense tax credit works

The medical expense tax credit (METC) is a non-refundable federal tax credit of 15% on eligible medical expenses above a threshold.

The 3% threshold rule:

Your claim starts at the amount above the lesser of:

3% of your net income (Line 23600 on your T1), or
$2,759 (2026 threshold — indexed to inflation each year)

Eligible claim = Total eligible medical expenses − Threshold Federal credit = Eligible claim × 15%

Example:

	Amount
Net income	$75,000
3% of net income	$2,250
2026 threshold	$2,759
Lesser of the two	$2,250
Total eligible medical expenses	$6,800
Eligible amount for credit	$6,800 − $2,250 = $4,550
Federal credit (15%)	$682.50

Provinces add their own rates — Ontario adds ~5.05%, BC ~5.06% — making the combined credit typically 20–21% of the eligible amount.

What qualifies as an eligible medical expense

CRA publishes a comprehensive list of eligible medical expenses. The following are among the most commonly claimed:

Dental and vision

Dental treatments: fillings, crowns, extractions, root canals, orthodontics, implants
Dentures and hearing aids
Eyeglasses and contact lenses (prescribed by an optometrist or ophthalmologist)
Laser eye surgery (LASIK)
Eye exams (if charged by the practitioner)

Medications and devices

Prescription medications
Insulin, syringes, and diabetic supplies
Prescribed medical devices (CPAP machines, glucose monitors, wheelchairs, walkers)
Orthotics (custom-made foot orthotics prescribed by a podiatrist or physician)
Wigs (for medical conditions causing hair loss)

Professional services

Medical doctors, dentists, optometrists, pharmacists, chiropractors, physiotherapists, occupational therapists, psychologists (for covered treatments), nurse practitioners
Ambulance services
Fertility treatments (IVF and related procedures)
Medically necessary cosmetic surgery (reconstruction after illness or injury)

Assistive and accessibility items

Wheelchairs, walkers, crutches, scooters
Lifts and ramps for home accessibility (subject to conditions)
Air conditioners (if prescribed due to a medical condition — partial amounts)
Furnace filter (for severe respiratory conditions — specific rules apply)

Travel for medical care

If you travel more than 40 km from home to receive medical care not available locally: vehicle expenses (at CRA per-km rates) or actual costs
If you travel more than 80 km: lodging costs (up to $75/night) and meal costs (simplified per-diem rates) may also be claimed

What does NOT qualify

Expense	Why
Over-the-counter medications (Tylenol, vitamins)	Not prescribed
Gym memberships	Personal expense
General cosmetic surgery	Elective, not medically necessary
Teeth whitening	Cosmetic
Massage therapy	Depends — only if provided by a licensed practitioner for a medical condition in some provinces
Nutritional supplements (unless prescribed)	Not eligible
Premiums paid for private health insurance	Not eligible (but may get employer benefit deduction)
Personal support worker for non-medical activities	Must be for medical care specifically

The 12-month rule: timing strategy

You do not need to use January 1–December 31 as your expense window. You can claim any 12-month period ending in the current calendar year.

Strategy: If your expenses cluster in the second half of one year and first half of the next, choose a July–June window to capture both clusters in a single CRA claim.

Example:

July–December 2025: $1,500 in dental work
January–June 2026: $3,200 in physiotherapy and medical devices
Using July 2025–June 2026 window: $4,700 total
Using calendar year 2026 only: $3,200 total

The July-to-June window generates a much larger claim.

Claiming for dependants

You can claim eligible expenses for dependent relatives (parents, grandparents, adult children, siblings, aunts, uncles, etc. whom you supported) on Line 33199. The threshold for their portion is the lesser of:

3% of the dependant’s net income, or
$2,759

This can be very valuable if a dependent parent had significant medical costs and low income (making their threshold low).

Spousal claim allocation

You can claim your own expenses and your spouse’s together on one return. The threshold is based on your net income in this case. It is generally better for the lower-income spouse to claim all family medical expenses, since their 3% threshold is smaller, allowing a larger portion of expenses to exceed it.