Medical Expense Tax Credit Calculator
Calculate your Canadian Medical Expense Tax Credit (METC). See how much of your medical expenses you can claim as a non-refundable federal and provincial tax credit.
Your Details
METC Summary
Optimization Tip: Choose the Best 12-Month Period
You can claim medical expenses incurred in any 12-month period ending in the tax year, not just the calendar year. If you have a large one-time expense (e.g., dental work, surgery), strategically choosing a 12-month window that groups the most expenses together can maximize your credit. You only need to exceed the threshold once for the entire claim.
Common Eligible Medical Expenses
Eligible
- Prescription medications
- Dental care (exams, fillings, braces)
- Eyeglasses & contact lenses
- Medical devices (hearing aids, wheelchairs)
- Private health insurance premiums
- Fertility treatments (IVF)
- Travel for medical treatment (40+ km)
- Service animals
- Attendant care / nursing home fees
- Orthotics & prosthetics
- Lab tests & diagnostic imaging
- Ambulance services
Not Eligible
- Cosmetic procedures (unless medically necessary)
- Over-the-counter medications (most)
- Gym memberships & fitness programs
- Vitamins & supplements (unless prescribed)
- Teeth whitening
- Health food or special diets (most)
How it works: The Medical Expense Tax Credit (METC) is a non-refundable tax credit for eligible medical expenses that exceed a threshold. The threshold is the lesser of 3% of your net income or $2,759 (2025). You receive a 15% federal credit and a 5.1% Ontario credit on the amount above the threshold. You can claim expenses for yourself, your spouse or common-law partner, and dependent children under 18. Quebec residents should also check Revenu Quebec's Refundable Medical Expense Credit, which has different rules.
About the Medical Expense Tax Credit
The Medical Expense Tax Credit (METC) is a non-refundable tax credit available to all Canadian taxpayers who incur eligible medical expenses. The credit applies to expenses exceeding a threshold calculated as the lesser of 3% of your net income or an indexed dollar amount ($2,759 for 2025).
Who can you claim for: You can claim eligible medical expenses paid for yourself, your spouse or common-law partner, and your dependent children under 18. It's generally more beneficial for the lower-income spouse to make the claim, as the 3% threshold will be lower.
Disability supplement: If you're claiming expenses for a dependent who is eligible for the Disability Tax Credit (DTC), you may be entitled to an additional supplement on expenses above a set floor ($2,499 for 2025), up to a maximum.
Quebec note: Quebec residents should also check the Refundable Medical Expense Credit administered by Revenu Quebec, which has different eligibility rules and may provide additional benefits for lower-income individuals.