Medical Expense Tax Credit in Canada: What You Can Claim

The Medical Expense Tax Credit (METC) is a non-refundable tax credit that helps Canadians offset the cost of medical and disability-related expenses. Many taxpayers overlook eligible expenses and leave money on the table.

How the Credit Works

You can claim eligible medical expenses for yourself, your spouse or common-law partner, and your dependent children under 18. The credit applies to the total qualifying expenses that exceed the lesser of:

• 3% of your net income, or
• $2,759 (for the 2025 tax year)

The federal credit rate is 15%, so for every dollar of eligible expenses above the threshold, you receive $0.15 in federal tax relief. Provincial credits provide additional savings.

Choosing Your 12-Month Claim Period

Medical expenses do not have to align with the calendar year. You can claim expenses for any 12-month period ending in the current tax year, as long as they were not claimed in a previous year. This flexibility lets you group larger expenses together to maximize the credit.

Common Eligible Expenses

The list of eligible expenses is extensive. Some commonly claimed items include:

• Prescription medications
• Dental services (fillings, crowns, dentures, orthodontics)
• Eyeglasses and contact lenses
• Laser eye surgery
• Hearing aids
• Ambulance fees
• Hospital and private health care premiums
• Travel expenses for medical treatment (if not available locally)
• Mental health services (psychologist, therapist)
• Fertility treatments (IVF)

Commonly Overlooked Eligible Expenses

Many Canadians miss these qualifying expenses:

• Gluten-free food costs (the incremental cost for those with celiac disease)
• Air conditioning if medically required
• Bathroom renovations for accessibility needs
• Service animals and their care
• Wigs for hair loss due to medical conditions
• Travel costs (meals, accommodation, and transportation) when treatment requires travel over 40 km

What You Cannot Claim

Some health-related costs are not eligible, including:

• Gym memberships or fitness programs
• Over-the-counter vitamins and supplements (unless prescribed)
• Cosmetic surgery for purely aesthetic purposes
• Whitening or cosmetic dental work

Claiming for Dependants

If you support a dependant who is 18 or older (such as a parent or adult child), you can claim their medical expenses on line 33199. An additional reduction applies based on the dependant’s net income.

Tips for Maximizing the Credit

1. Keep all receipts throughout the year, including pharmacy printouts
2. Have the lower-income spouse claim if possible, since the 3% threshold is based on net income
3. Choose the optimal 12-month period to group expensive treatments together
4. Check the full CRA list before filing, as eligible expenses are updated periodically

Sources

• CRA — Medical expenses you can claim
• CRA — Eligible medical expenses list