Medical Expenses in Canada: What You Can Claim on Your Taxes
Medical expenses in Canada can be claimed as a non-refundable tax credit through the Medical Expense Tax Credit (METC). The CRA allows you to claim eligible medical expenses that exceed the lesser of 3% of your net income or $2,814 (for the 2026 tax year) for yourself, your spouse, and your dependants. The federal credit is calculated at 15% of the amount above that threshold, and Alberta adds an additional 10% provincial credit on top.
This guide covers which medical expenses qualify, what is not eligible, how to calculate your claim, and how to file it on your tax return.
What Is the Medical Expense Tax Credit in Canada?
The Medical Expense Tax Credit is a federal non-refundable tax credit that reduces the income tax you owe based on eligible medical costs you paid during the year. The credit works differently from a tax deduction. A deduction reduces your taxable income, but a credit reduces your actual tax bill. The METC is calculated at 15% of your eligible medical expenses above a minimum threshold. For the 2026 tax year, that threshold is the lesser of 3% of your net income or approximately $2,814, whichever amount is lower. If your net income is $60,000, your threshold is $1,800 (3% of $60,000), which is lower than $2,814.
Alberta residents benefit from one of the most generous provincial medical expense credits in Canada at 10% of eligible expenses. Combined with the 15% federal rate, this gives Alberta taxpayers a total credit rate of roughly 25% on eligible medical expenses above the threshold. The provincial credit is calculated separately on your Alberta tax return but uses the same list of eligible expenses. This combined rate means a Calgary family with $8,000 in eligible medical expenses and a $1,800 threshold would receive approximately $1,550 in total tax credits.
One of the most valuable features of the METC is the flexible claiming period. You can claim eligible medical expenses from any 12-month period ending in the tax year, not just the calendar year. For example, on your 2026 tax return, you could claim expenses paid between March 2025 and February 2026 if that window captures more eligible costs than the calendar year alone.
Medical Expenses You Can and Cannot Claim
Eligible medical expenses include prescription medications, dental services like cleanings, fillings, and dentures, prescription eyeglasses and contact lenses, medical devices such as wheelchairs, hearing aids, and CPAP machines, and fees paid to medical practitioners including doctors, specialists, and physiotherapists. Private health insurance premiums qualify if at least 90% of the premiums go toward eligible medical expenses. Fertility treatments, medical cannabis purchased from a licensed seller with a valid prescription, and the incremental cost of gluten-free food for individuals diagnosed with celiac disease are also eligible.
Several common health expenses do not qualify for the METC, and these are frequently claimed in error. Cosmetic surgery performed solely for cosmetic purposes including teeth whitening, hair replacement procedures, and filler injections is not eligible. Over-the-counter medications, vitamins, and supplements cannot be claimed even if a doctor prescribed them. Gym memberships and fitness classes do not qualify as medical expenses under CRA rules. Any medical expense that has been reimbursed or will be reimbursed by an insurance plan or employer cannot be claimed.
The line between eligible and ineligible is not always obvious. Dental braces for a child are eligible, but teeth whitening is not. A prescribed wig for medical hair loss qualifies, but a hairpiece for cosmetic reasons does not. Medical cannabis qualifies if purchased from a federally licensed seller, but recreational cannabis never qualifies.
Eligible vs Ineligible Medical Expenses
The table below shows common medical expenses and whether they qualify for the METC.
| Medical Expense | Eligible | Notes |
|---|---|---|
| Prescription medications | Yes | Must be prescribed by a licensed practitioner |
| Dental services (non-cosmetic) | Yes | Cleanings, fillings, dentures, braces |
| Prescription glasses and contacts | Yes | Must be prescribed |
| Medical devices (wheelchair, hearing aid) | Yes | Includes CPAP machines, prosthetics |
| Private health insurance premiums | Yes | 90% of premiums must cover eligible expenses |
| Physiotherapy and chiropractic | Yes | Must be from a licensed practitioner |
| Fertility treatments | Yes | Eligible since 2022 for expenses incurred in Canada |
| Medical cannabis | Yes | Licensed seller and valid prescription required |
| Cosmetic surgery (purely cosmetic) | No | Teeth whitening, fillers, liposuction |
| Over-the-counter medications | No | Not eligible even if prescribed |
| Vitamins and supplements | No | Not eligible even if prescribed |
| Gym memberships | No | Considered a personal expense |
| Reimbursed expenses | No | Only unreimbursed out-of-pocket costs qualify |
How to Calculate the Medical Expense Tax Credit?
Add up all eligible medical expenses paid during your chosen 12-month period ending in the tax year. Subtract the threshold, which is the lesser of 3% of your net income (line 23600) or $2,814 for 2026. Multiply the remaining amount by 15% for the federal credit. For example, if your total eligible medical expenses are $6,000 and your threshold is $1,800, the eligible amount is $4,200 and the federal credit is $630. Alberta adds another 10% on that $4,200, which gives you an additional $420 in provincial credit for a combined savings of $1,050.
The lower-income spouse or partner should generally claim all family medical expenses. The threshold is based on 3% of net income, so a lower income creates a smaller threshold, which means more of your expenses exceed it and generate a larger credit. If one spouse earns $40,000 and the other earns $90,000, the $40,000 earner has a threshold of $1,200 compared to $2,700 for the higher earner. That difference of $1,500 in threshold directly translates to a larger credit.
You can claim medical expenses for yourself, your spouse or common-law partner, and your dependent children under 18 on line 33099 of your tax return. Medical expenses for other dependants such as adult children, parents, grandparents, and siblings who depend on you financially are claimed on line 33199. Calgary Tax Consulting provides personal income tax in Calgary, tax review in Calgary, and year end tax planning services to help families maximize their medical expense claims, choose the optimal 12-month claiming period, and ensure no eligible expenses are missed.
How to Claim Medical Expenses on Your Tax Return?
The claiming process is straightforward, but proper record keeping throughout the year is what makes it work. Gather all receipts for eligible medical expenses paid during your chosen 12-month period. This includes pharmacy receipts for prescriptions, dental invoices, optical receipts, insurance premium statements, and receipts for medical devices or practitioner fees. You do not submit these receipts with your tax return, but the CRA can request them at any time within six years of filing. If you cannot produce a receipt during a CRA review, that expense will be denied.
Report your total eligible medical expenses on line 33099 for yourself, your spouse, and children under 18. Use line 33199 for other financial dependants. Most tax software handles the METC calculation automatically once you enter the expenses and will optimize which spouse should claim. The software also calculates both the federal and provincial credits and applies the threshold formula. If you forgot to claim medical expenses in a previous year, the CRA allows you to adjust past returns up to 10 years back through CRA My Account or by filing Form T1-ADJ.
The METC works alongside other credits and deductions that families in Calgary commonly claim. Parents who are also claiming child care expenses in Calgary or wondering who claims child care expenses in Canada should plan both claims together to maximize total savings. Understanding what is line 15000 on your tax return helps you see how the METC interacts with your overall tax calculation and where it reduces your tax payable.
Common Mistakes With Medical Expense Claims
Many Canadians miss out on the METC or have claims denied because of avoidable errors..
- Claiming reimbursed expenses. Only the portion you paid out of pocket qualifies. If insurance covered 80% of a dental bill, you can only claim the remaining 20% that you paid yourself.
- Using the calendar year instead of the best 12-month window. The CRA allows any 12-month period ending in the tax year. Choosing the wrong window can leave hundreds of dollars of eligible expenses unclaimed.
- Having the higher-income spouse claim the expenses. The lower-income spouse almost always generates a larger credit because their 3% threshold is smaller. Run the calculation both ways before filing.
- Claiming over-the-counter medications and supplements. These are not eligible even with a doctor’s prescription. This is one of the most common errors the CRA flags during reviews.
- Throwing away receipts after filing. The CRA can request medical receipts for up to six years after you file your return. Keep every receipt, insurance statement, and practitioner invoice organized and accessible.
- Not claiming for dependants. You can claim medical expenses for a spouse, children, parents, grandparents, and other relatives who depend on you financially. Many families miss the dependant claim entirely. A tax review with a professional ensures no family member’s eligible expenses are overlooked.
Frequently Asked Questions
Q. What medical expenses can I claim on my Canadian tax return?
Eligible medical expenses include prescription drugs, dental services, prescription eyeglasses, medical devices, physiotherapy, private health insurance premiums, and fertility treatments.
Q. What is the threshold for claiming medical expenses in Canada?
You can only claim medical expenses that exceed the lesser of 3% of your net income or approximately $2,814 for the 2026 tax year. The federal credit is 15% of the amount above that threshold.
Q. Can I claim over-the-counter medications as medical expenses?
No. Over-the-counter medications, vitamins, and supplements are not eligible for the METC even if prescribed by a doctor. Only prescription medications dispensed by a licensed pharmacist qualify.
Q. Should the higher or lower income spouse claim medical expenses?
The lower-income spouse should generally claim all family medical expenses because their 3% threshold is smaller, which creates a larger credit. The only exception is if the lower-income spouse owes no tax at all.
Q. Can I claim medical expenses from a previous year?
Yes. You can adjust past tax returns up to 10 years back through CRA My Account or Form T1-ADJ. You can also choose any 12-month period ending in the tax year, which may capture expenses from the prior calendar year.