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Medical expense tax credit

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The medical expense tax credit lowers your income tax when you pay large health costs that are not paid back to you. For your 2025 tax return, you can claim eligible expenses above 3% of your net income or $2,834, whichever is less. For 2026, the dollar amount is $2,890.

Check if you qualify

Key facts

Threshold, 2025 tax year
3% of net income or $2,834, whichever is less
Threshold, 2026 tax year
3% of net income or $2,890, whichever is less
Where to claim
Line 33099 (you, spouse, children under 18); line 33199 (other dependants)
Refundable supplement, maximum
$1,504 (2025); $1,534 (2026)
Period you can claim
Any 12 months ending in the tax year (24 months for someone who died)

What is the medical expense tax credit?

The medical expense tax credit is a federal tax credit for health costs you pay yourself. It reduces the income tax you owe. You can claim costs for yourself, your spouse or common-law partner, and some relatives who depend on you.

You can only claim the part of a cost that has not been, and will not be, paid back to you. For example, if your insurance pays 80% of a bill, you claim the other 20%.

Each province and territory also has its own medical expense credit, claimed on your provincial or territorial tax form. The amount you can claim there may be different.

How much can I claim? The 3% rule and the 2025 threshold

You do not get credit for every dollar. First, add up your eligible expenses. Then subtract whichever is less: 3% of your net income (line 23600 of your return), or a dollar amount set each year. You claim what is left.

Example for 2025: your net income is $30,000, so 3% is $900. That is less than $2,834, so you subtract $900. If you paid $2,500 in eligible expenses, you can claim $1,600. If your net income were $100,000, 3% would be $3,000, so you would subtract $2,834 instead.

With a lower income, the 3% amount is small, so even modest health costs can add up to a claim. Many retirees miss this.

What medical expenses can I claim?

The Canada Revenue Agency keeps a long list of eligible expenses. Some that matter most to retirees:

Over-the-counter medicines, vitamins and supplements, gym or fitness club fees, and purely cosmetic procedures cannot be claimed.

Can I claim medical travel over 40 km or 80 km?

Yes, if the same care was not available closer to home and you took a reasonably direct route.

For vehicle and meal costs, you can keep every receipt (the detailed method) or use the flat rates the CRA publishes (the simplified method). If a medical practitioner certifies in writing that you could not travel alone, you can also claim the travel costs of an attendant who went with you.

Attendant care, retirement homes and nursing homes

If you live full-time in a nursing home, the full amount you pay can be an eligible medical expense.

In a retirement home, you can claim the part of your fees that pays staff salaries for attendant care, such as nursing, housekeeping and meal preparation. Rent, administration and maintenance are not eligible. Ask the home for a statement that breaks out these amounts.

If you also claim the Disability Tax Credit, you can claim up to $10,000 of salaries and wages paid for attendant care in the year ($20,000 in the year the person died). Rules for combining attendant care with the Disability Tax Credit are detailed, so read the CRA guide RC4065 or ask the CRA before you claim.

Claiming medical expenses for your spouse and family

Use line 33099 for expenses for yourself, your spouse or common-law partner, and your or their children under 18. You can combine all of these on one return.

Use line 33199 for expenses you paid for other relatives who depended on you for support. These can include adult children or grandchildren, and parents, grandparents, brothers, sisters, aunts, uncles, nieces or nephews who lived in Canada at some time in the year.

The CRA notes it may be better for the spouse or partner with the lower net income to claim the couple's medical expenses, because the 3% amount is smaller. Check that this person has enough tax to use the credit.

How to claim the medical expense tax credit

  1. Gather receipts for the year. Each receipt should show who was paid. Some expenses also need a prescription or a note from a medical practitioner.
  2. Pick your 12-month period. It can be any 12 months in a row that end in the tax year, as long as you did not claim those expenses before. Choose the period with the highest costs.
  3. Add up your eligible expenses, minus anything paid back to you by insurance or a government program.
  4. Enter the total on line 33099 or line 33199 of your return. Tax software or the CRA worksheet subtracts the threshold for you.
  5. Do not send receipts with your return. Keep them in case the CRA asks to see them.

The refundable medical expense supplement (line 45200)

This is a separate credit for lower-income workers that can pay you money even if you owe no tax. For the 2025 tax year, you may qualify if you claimed medical expenses, you were 18 or older and lived in Canada all year, your employment or self-employment income was at least $4,390, and your adjusted family net income was less than $63,374. The most you can get for 2025 is $1,504. It goes down once family net income passes $33,294.

For 2026, the maximum is $1,534, the minimum earnings are $4,478, and the reduction starts at $33,960 of family net income. Pension income does not count as earnings, so most fully retired people do not qualify.

Things people miss

Who to contact

Common questions

What is the medical expense threshold for 2025?

For the 2025 tax year, you claim eligible expenses above 3% of your net income or $2,834, whichever is less.

What is the medical expense threshold for 2026?

For the 2026 tax year, the dollar amount is $2,890. You subtract 3% of your net income or $2,890, whichever is less.

Can I claim my spouse's medical expenses on my tax return?

Yes. One spouse can claim both partners' expenses on line 33099. It is often better for the spouse with the lower net income to claim.

Can I claim mileage to medical appointments?

Yes, if you travelled at least 40 km each way to get care not available closer to home. At 80 km or more, you can also claim meals, hotel and parking.

Can I claim dental work on my taxes?

Yes. Dental services you paid for and were not paid back for are eligible. Purely cosmetic work, such as teeth whitening, is not.

Are health insurance premiums tax deductible in Canada?

Premiums for a private health services plan can be claimed as a medical expense if 90% or more of the premiums are for eligible medical expenses.

Do I need to send my medical receipts to CRA?

No. Keep them in case the CRA asks to see them later.

Can I claim retirement home fees as a medical expense?

You can claim the part of the fees that pays for attendant care staff, such as nursing and help with meals. Rent and other costs are not eligible. Ask the home for a breakdown.

Sources

  1. Lines 33099 and 33199: Eligible medical expenses you can claim on your tax return (Canada Revenue Agency)
  2. Medical expenses 2025 (RC4065) (Canada Revenue Agency)
  3. Line 45200: Refundable medical expense supplement (Canada Revenue Agency)
  4. Adjustment of personal income tax and benefit amounts (Canada Revenue Agency)

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