What’s New for 2023 Tax Returns:

Updated January 2024

Medical Expenses

Medical expenses that exceed 3% of your taxable income (to a maximum of $2,635) are claimable as a tax credit.

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

What counts as qualified medical expenses:

  • Health insurance premiums if you pay for them yourself (not if they are employer paid)
  • 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

These are just some of the allowable/non-allowable expenses. See the link below for a more exhaustive list that includes exactly what documents you need to be able to make the claim.