What’s New for 2021 Tax Returns:

Updated January 2022

Medical Expenses

Medical expenses that exceed 3% of your taxable income (to a maximum of $2,421) 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
  • Co pays – where insurance covers only a portion of the expense.
  • Medical doctors
  • Dentists
  • Optometrists
  • Ophthalmologists
  • Opticians – prescription eyeglasses
  • Psychologists
  • Registered Massage Therapists
  • Registered Psychotherapists
  • Podiatrists
  • Registered Nurses
  • Attendant care – If the patient qualifies for the disability tax credit and requires assistance in the functions of daily living whether at home or in a care facility

These are just some of the 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.

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