Medical Expenses

Medical expenses that exceed 3% of your taxable income (to a maximum of $2,759) are claimable as a tax credit.

Keep receipts! This is one area frequently reviewed by CRA.

Examples of some qualified medical expenses:

• Health insurance premiums if you pay for them yourself (not if they are paid by your employer)
• Co pays – where insurance covers only a portion of the expense
• Medical doctors
• Dentists
• Optometrists
• Ophthalmologists
• Opticians – prescription eyeglasses
• Orthotic inserts
• Psychologists
• Registered massage therapists
• Registered psychotherapists
• Podiatrists
• Registered nurses
• Attendant care – if the patient has been approved for the disability tax credit and requires assistance in the functions of daily living, whether at home or in a care facility.
• Fertility and infertility related procedures (see the link below for details)

Important to note what is NOT claimable as a medical expense:

• Over the counter, non-prescription medication
• Vitamins and other supplements, even if prescribed by a naturopathic doctor
• Blood pressure cuff
• Organic food

See the link below for an exhaustive list that includes categories of allowable claims and specifies the documents required to claim them.

https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/lines-33099-33199-eligible-medical-expenses-you-claim-on-your-tax-return.html#mdcl_xpns