MEDICAL EXPENSES

The medical expense tax credit (METC) provides relief for significant out-of-pocket health costs. It is claimed on lines 33099 (for the taxpayer, spouse and children under 18) and 33199 (for other dependants). There is a long list of eligible expenses, and many people under-claim.

THRESHOLD

Only expenses above the lesser of 3 percent of net income and $2,890 (2026; $2,834 for 2025) qualify.
For other dependants on line 33199, the threshold uses the dependant's own net income.

THE 12-MONTH PERIOD

Expenses can be claimed for any 12-month period ending in the tax year, as long as they were not claimed before. Choosing the period that captures the largest cluster of expenses maximises the claim. In the year of death, the period is 24 months including the date of death.

WHO SHOULD CLAIM

Expenses for the whole family can be pooled. It is usually best for the spouse with the lower net income to claim, because the 3 percent threshold will be lower, as long as that spouse has enough tax to use the credit.

ELIGIBLE EXPENSES (SELECTED)

Payments to medical practitioners, dentists, nurses, and many licensed professionals such as physiotherapists, psychologists, chiropractors and optometrists.
Prescription drugs, and premiums paid to private health services plans (including the employee share of workplace plans and travel medical insurance).
Eyeglasses, contact lenses and laser eye surgery.
Dental work, including orthodontics (not purely cosmetic procedures).
Hearing aids, wheelchairs, prosthetics and many prescribed devices.
Attendant care, nursing home care and group home care, subject to rules and limits.
Travel costs of 40 km or more for medical services not available locally; meals, lodging and vehicle costs if 80 km or more.
Fertility treatments, including for those who rely on surrogacy or donors.
Medical cannabis purchased from a licensed seller with a prescription.
Service animals and their care.

NOT ELIGIBLE

Expenses reimbursed by insurance or an employer.
Cosmetic procedures done purely for appearance.
Over-the-counter medications and vitamins, even if recommended by a doctor.
Gym memberships and general health products.

INTERACTION WITH OTHER CREDITS

From 2026, an expense claimed under the METC cannot also be claimed under the Home Accessibility Tax Credit.
Low-income workers with high medical expenses may also receive the refundable medical expense supplement.
Attendant care claimed as a medical expense may restrict the disability amount claim.