Tax season is here and while you’re filling out your return for the Canadian Revenue Agency (CRA), keep in mind that medical expenses — from fertility treatments to ambulance rides — are deductions that could help save you money.
These often overlooked costs could make a significant difference when it comes time to file.
The CRA allows you to claim eligible medical expenses on your tax return if you or your spouse or common-law partner paid for them during any 12-month period ending in 2024, provided they weren’t claimed in 2023.
The list of eligible medical expenses includes a broad range of costs that can be deducted from hospital services, nursing care, physiotherapy and prescription medications.
Here’s a list of common medical expenses you can claim, along with instructions on how to do so.
How to claim medical expenses
When it comes time to claim your medical expenses, you’ll do so on lines 33099 and 33199 of your tax return (step five on the federal tax form), according to the CRA.
Here’s a quick breakdown of what goes where:
Use line 33099 to claim the total medical expenses you or your spouse or common-law partner paid for:
- Yourself
- Your spouse or common-law partner
- Your children (under 18) or your spouse or common-law partner’s children
Use line 33199 for claiming the part of your medical expenses that you or your spouse or common-law partner paid for anyone who relied on you for support, such as:
- Your children or grandchildren (18 and older)
- Your parents, grandparents, siblings, aunts, uncles, nephews or nieces — provided they lived in Canada at any point during the tax year
The amount you can claim for your medical expenses is the total expenses you paid minus either three per cent of your net income or $2,759, whichever is less.
This amount also must be paid out of pocket and not by provincial or private insurance plans.
There is a wide range of medical expenses you can claim on those lines of your tax return.
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For a complete list, you can visit the CRA’s website. In the meantime, here are some of the major ones.
Prescription medications
A variety of prescriptions can be claimed on your tax return, including medications prescribed by a doctor and purchased from a licensed pharmacy.
This also covers items like insulin, medical cannabis, vaccines and vitamin B12 therapy.
However, keep in mind that over-the-counter medications are not eligible for tax claims unless they are specifically prescribed for a medical condition.
Dental care
You can claim various dental treatments, including fillings, root canals, braces, dentures and teeth cleaning. Expenses for purely cosmetic procedures are not eligible.
Vision care
Expenses related to maintaining or improving vision are also eligible, including eye exams, glasses, contact lenses and eye laser surgery.
Medical devices
Medical devices are eligible for claims, including wheelchairs, hearing aids and batteries, blood sugar monitors and CPAP machines for sleep apnea (these devices must be prescribed by a doctor or specialist).
Therapy and counselling
If you’ve received medical treatments such as physiotherapy, psychotherapy, counselling, chiropractic care or occupational therapy, you can claim the costs, provided the services were performed by a licensed professional. However, treatments that aren’t directly related to a medical condition, like massage therapy for relaxation, are generally not deductible.
Fertility services
Expenses related to fertility treatments are eligible for a claim. This includes in vitro fertilization, egg freezing, sperm donation and fertility medications.
Ambulance services
You can claim the costs of ambulance services if you had to be transported to or from a hospital for emergency care.
Special diets
If your doctor has prescribed a special diet for a medical condition (such as diabetes or celiac disease), you may be able to claim the additional costs associated with purchasing those foods.
Travel costs
If you had to travel for medical treatment that wasn’t available near your home, you may be able to claim the associated travel expenses, depending on the distance.
For example, if you had to travel at least 40 kilometres (one way) from your home to get medical services, you may be able to claim the public transportation expenses you paid (for example, taxis, bus or train) as medical expenses. Where public transportation is not readily available, you may be able to claim vehicle expenses.
If you had to travel at least 80 kilometres (one way) from your home to get medical services, you may be able to claim accommodation, meal and parking expenses in addition to your transportation expenses as medical expenses. This may include travelling outside Canada.
Laboratory tests
Laboratory tests are generally eligible for a claim if they are prescribed by a doctor and necessary for diagnosing or treating a medical condition. This can include blood tests, urine tests, and other diagnostic procedures performed by licensed laboratories or health-care providers.
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