Medical/Dental/Healthcare Expenses

Medical expenses that exceed 3% of your taxable income (to a maximum of $2,834) are claimable as a tax credit.

If you have health insurance – either through a workplace or private plan – we STRONGLY RECOMMEND you submit all your health expenses to the insurance plan. Even if you have exceeded your maximum benefits, even if you are submitting for a legitimate (and claimable for tax) expense that they will not cover. The reason is, it’s the easiest way to get a succinct report showing what you paid out of pocket during the year. CRA is requesting these reports when processing reviews.

If you don’t have health insurance, please note the following:

For prescription drug receipts – go to your pharmacy and ask for a printout of your prescriptions for the year. CRA does not want to review, many small receipts (and neither do we!).

You can do the same for all practitioners you visit. Most use computerized systems that will provide an annual receipt.

Whatever you do – 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

The link below provides details on which types of practitioners are authorized in each province or territory for the purpose of claiming medical expenses.

Authorized medical practitioners by province or territory for the purposes of claiming medical expenses.