Medical Expense Tax Credit in Canada: What Qualifies and How to Claim It
Most people have a few hundred dollars of dental work, prescriptions or glasses each year and assume it is too small to matter. The credit only counts what is above a threshold, so a small year often produces no claim at all. A bigger year, or a year bundled across two spouses or a flexible 12-month window, can. Here is what the CRA says qualifies, who can claim for whom, how the threshold works, and how to keep receipts so the claim holds up.
On this page
How the credit works
The medical expense tax credit is the CRA's way of recognising that large out-of-pocket health costs reduce what a household can pay in tax. You do not claim every dollar you spent. You add up your eligible, unreimbursed expenses, subtract a threshold tied to your income, and claim the remainder. That remainder is then used on your return to calculate the credit. The CRA page also points to line 58689 on Form 428 for the provincial or territorial credit tied to line 33099, and line 58729 for line 33199. Quebec residents are told to use Revenu Quebec for the provincial side.
Two details matter right away. First, you can only claim expenses that you or your spouse or common-law partner paid. Second, the CRA says only the unreimbursed part counts. If an insurance plan paid 80% of a dental bill, only the 20% you paid is a candidate for the claim. The CRA adds that you can still claim an expense if the reimbursement was included in your income, for example a benefit shown on a T4, as long as it was not deducted elsewhere on your return.
Amounts paid outside Canada can generally be claimed too, according to the CRA page.
The threshold: 3% of net income or $2,834
For the 2025 tax year, the CRA page says to subtract the lesser of 3% of your net income (line 23600) or $2,834 from your total eligible expenses on line 33099. The same rule applies on line 33199, but it is calculated separately for each dependant, using that dependant's net income.
The "lesser of" wording does two things:
- If your net income is lower, 3% of it is a smaller number, so the threshold is lower and more of your expenses count.
- The threshold stops growing at $2,834. Above that point, higher income does not raise the amount you have to absorb first.
The CRA page is written for 2025 and was last updated on January 20, 2026. It does not state a figure for a later year, so check the CRA page again when you prepare your next return. Your net income also drives other tax outcomes; our 2026 tax brackets guide explains how income is taxed once it is calculated.
The 12-month period rule
You do not have to use the calendar year. The CRA says you can claim eligible expenses that you or your spouse or common-law partner paid in any 12-month period ending in 2025, as long as you did not claim them on your 2024 return. That means a period such as July 1, 2024 to June 30, 2025 is allowed if it holds more eligible expenses than January to December 2025, and if none of those expenses were already claimed for 2024.
Pick the window that holds your biggest cluster of costs, and note it, because the same expenses cannot be claimed again.
For a person who has died, the CRA says expenses paid in any 24-month period that includes the date of death can be claimed, if they were not claimed for another year.
Who you can claim for: line 33099 vs 33199
| Line | Whose expenses | How the threshold works |
|---|---|---|
| 33099 | You, your spouse or common-law partner, and your or your partner's children who were under 18 at the end of the tax year | One calculation using your net income |
| 33199 | Your or your partner's children who were 18 or older, and grandchildren, plus parents, grandparents, siblings, uncles, aunts, nephews or nieces who were Canadian residents at any time in the year. Each must have depended on you for support | Calculated separately for each dependant, using that dependant's net income |
In the CRA's example, a 16-year-old's costs are combined on line 33099, while a 19-year-old goes on line 33199 using that child's own net income.
What qualifies and what does not
The CRA page includes a long table of common medical expenses. In summary, it groups eligible items like this:
| Group | Examples from the CRA page |
|---|---|
| Professional and facility care | Medical practitioners, nurses, hospital services, dental services, treatment centres, attendant or facility care |
| Prescriptions and treatments | Prescription drugs, insulin, vaccines, lab tests, certain therapies including rehabilitative and cancer treatment |
| Devices and equipment | Vision devices, hearing aids, mobility aids, wheelchairs, oxygen equipment, certain home or bathroom modifications |
| Other | Certain travel costs, fertility-related procedures, service animals |
| Insurance premiums | Premiums paid to private health services plans |
The CRA also shows which items need extra paperwork. Many items are eligible with no prescription, such as ambulance service, dental services, hearing aids and wheelchairs. Others need a prescription, such as prescription drugs, insulin, vision devices, walking aids and vaccines. Some need written certification, for example treatment centres or voice recognition software, and some need Form T2201, such as personalized therapy plans. Prescriptions and written certifications come from an authorized medical practitioner.
Not eligible, according to the CRA list: gym fees, over-the-counter medications, supplements and vitamins, organic food, blood pressure monitors, radon testing, personal response systems, diaper services, non-prescription birth control, and cosmetic procedures such as liposuction, hair replacement and teeth whitening. Premiums to provincial or territorial health plans are not eligible, and neither are employer-paid health plan premiums that are not included in your income.
Travel, attendant care, facility care, fertility-related procedures and gluten-free food products say "see details" on the CRA list. The list marks trips of less than 40 km as not eligible. Read the full row before you claim these.
Which spouse should claim
The CRA's tax tip says the spouse or common-law partner with the lower net income may benefit more, because their 3% threshold is lower, so more of the expenses count. The CRA recommends comparing both options.
In the CRA's own example, a family has $6,300 in combined eligible expenses for the two spouses and a 16-year-old. One spouse has net income of $55,000, so 3% is $1,650 and the claim would be $4,650. The other has net income of $42,000, so 3% is $1,260 and the claim would be $5,040. The lower-income spouse gets the larger claim.
That is only the threshold step, so compare the final tax result for each of you. If you are preparing a return for the first time, our first-time tax filing guide walks through where credits like this fit.
Worked example
These figures are our own illustrative arithmetic. They use only the 2025 threshold the CRA states: the lesser of 3% of net income or $2,834. They are not a tax calculation.
| Line | Taylor (lower income) | Morgan (higher income) |
|---|---|---|
| Net income (line 23600) | $48,000 | $120,000 |
| 3% of net income | $48,000 x 3% = $1,440 | $120,000 x 3% = $3,600 |
| Threshold (lesser of 3% or $2,834) | $1,440 | $2,834 |
| Eligible unreimbursed expenses (same $3,200 either way) | $3,200 | $3,200 |
| Amount to claim on line 33099 | $3,200 - $1,440 = $1,760 | $3,200 - $2,834 = $366 |
Suppose Taylor and Morgan are partners with $3,200 of eligible, unreimbursed expenses between them, such as dental work and prescriptions. If Taylor claims, the amount carried to the credit calculation is $1,760. If Morgan claims, it is $366. Morgan's threshold hit the $2,834 cap, because 3% of $120,000 is $3,600, which is more than $2,834.
In a small year, say $1,200 of eligible expenses against Taylor's $1,440 threshold, there is nothing to claim.
Receipts and records
The CRA says do not send documents with your return. Keep them in case the CRA asks for them later. Receipts must show the name of the company or individual you paid. A card statement line on its own may not show that, so keep the actual receipt, the pharmacy printout or the insurer's explanation of benefits.
- Prescriptions: where the CRA list says a prescription is needed, it should come from an authorized medical practitioner.
- Written certification: needed for certain items such as treatment centres.
- Form T2201: needed for personalized therapy plans and therapy. If the person is already approved for the Disability Tax Credit for 2025, you do not need a new Form T2201.
Related credits to know about
- Disability supports deduction (line 21500): the CRA says some expenses can go on line 21500 or line 33099, or be split between the two.
- Refundable medical expense supplement (line 45200): the CRA describes it as being for working individuals with low income and high medical expenses.
- Tuition credit: a different federal credit for school costs; see our tuition tax credit guide.
- RDSP: a registered savings plan for people with disabilities; see RDSP grants and bonds.
Self-employed? See our side hustle tax guide for how net income is built. And if your income is low enough that you wonder whether to file at all, read do I need to file if I have low income, because a claim only helps if you file.
How to claim it
- Choose your 12-month period ending in 2025 and confirm you did not claim those expenses on your 2024 return.
- Gather receipts and separate each line 33199 dependant's amounts.
- Remove anything reimbursed by insurance or on the not-eligible list.
- Enter the total on line 33099 and each dependant's total on line 33199, then subtract the lesser of 3% of net income or $2,834.
- Compare both spouses claiming, then keep receipts without sending them.
Once you file and the claim is processed, our guide on how long a CRA refund takes explains typical timing. Our calculators page has more tools for planning around tax time.
Questions people ask
What is the medical expense tax credit?
It is a non-refundable credit for eligible medical expenses you or your spouse or common-law partner paid and have not been reimbursed for. You claim only the part of your total that is above a threshold: the lesser of 3% of your net income or $2,834 for the 2025 tax year, per the CRA.
What is the medical expense threshold for 2025?
The CRA says to subtract the lesser of 3% of net income (line 23600) or $2,834 from your total eligible expenses. For line 33199, the same rule applies separately to each dependant, using the dependant's net income.
Can I claim medical expenses for any 12 months?
You can claim eligible expenses paid in any 12-month period ending in 2025, as long as you did not claim them on your 2024 return. This lets you pick the period that holds the most expenses.
Who should claim, me or my spouse?
The CRA's tax tip says the spouse or common-law partner with the lower net income may benefit more, because the 3% threshold is lower. Compare both ways before you file.
Do I send my receipts to the CRA?
No. The CRA says not to send documents with your return. Keep them in case the CRA asks later. Receipts must show the name of the company or individual you paid.
Can I claim expenses my insurance or employer already paid?
Only the unreimbursed part can be claimed. The CRA says you can still claim an expense if the reimbursement was included in your income, for example as a T4 benefit, and was not deducted elsewhere on your return.
Looni reads statements you choose to share and flags fees and subscriptions, so pharmacy and clinic charges are easier to spot at tax time. Read-only, no advice.
Sources
Canada Revenue Agency, Lines 33099 and 33199 - Eligible medical expenses you can claim on your tax return (page last updated January 20, 2026; written for the 2025 tax year). It supports: the lesser of 3% of net income or $2,834; the any 12-month period ending in 2025 rule and the 24-month rule for a person who has died; who can be claimed on line 33099 versus line 33199; the lower-income spouse tip and the family example; the eligible and not-eligible expense groups; the prescription, written certification and Form T2201 requirements; the receipts rules; and the related lines 21500 and 45200. The Taylor and Morgan example is illustrative; the arithmetic is ours.