Medical costs you paid out of your own pocket can reduce the tax you owe. This page is about eligible medical expenses you can claim on your tax return — what supports the claim, and what a receipt has to say before the Canada Revenue Agency (CRA) will accept it.
Which line the expense goes on
Line 33099 is for the eligible medical expenses you or your spouse or common-law partner paid for:
- yourself
- your spouse or common-law partner
- your or your spouse's or common-law partner's children who were under 18 at the end of the tax year
Line 33199 is for the part of eligible medical expenses you or your spouse or common-law partner paid for other people who depended on you for support:
- your or your spouse's or common-law partner's children who were 18 or older at the end of the tax year, or grandchildren
- your or your spouse's or common-law partner's parents, grandparents, brothers, sisters, uncles, aunts, nephews, or nieces who were residents of Canada at any time in the year
The line 33199 calculation is done separately for each dependant.
The 12-month window
You can claim expenses you paid in any 12-month period ending in the tax year, as long as you did not claim them the year before. Generally you can claim all amounts paid, even if they were not paid in Canada. Medical services received outside Canada must have been given by a medical practitioner or by a public or licensed private hospital.
Where the claim is for a person who died, expenses paid in any 24-month period that includes the date of death can be claimed, if they were not claimed for any other year.
Only the part nobody reimbursed
You can claim only the part of an expense that you or someone else have not been and will not be reimbursed for. The exception is a reimbursement that was included in someone's income — a benefit shown on a T4, Statement of Remuneration Paid, for instance — and was not deducted anywhere else on the return.
What your receipt must show
A receipt must show the name of the company or individual the expense was paid to. It should also show:
- the purpose of the payment
- the date of payment
- the name of the patient
- the name of the medical practitioner who prescribed the purchase or gave the service, where one was involved
If attendant care or therapy was paid to an individual rather than a business, that individual's social insurance number has to be on the receipt.
The CRA may also ask for proof of payment, such as a bank or credit card statement, on top of the receipt itself. For a line 33199 dependant who is 18 or older, it may ask for proof of support as well — a lease agreement or grocery receipts, for example.
When a receipt is not enough
The CRA's list of common medical expenses marks, expense by expense, what else is needed. Three things come up:
A prescription. Many items are eligible only with a prescription from a medical practitioner. Among them:
- prescription drugs and medications, insulin, vaccines, and vitamin B12
- laboratory procedures and tests, including COVID-19 tests
- assisted breathing devices
- orthopaedic shoes, boots, and inserts
- bathroom aids and walking aids
- vision devices, such as eyeglasses and contact lenses
- wigs
- an air conditioner, air filter, or furnace
Prescription drugs and medications must also be recorded by a pharmacist.
Certification in writing from a medical practitioner that the service or item is needed. This covers note-taking services, reading services, tutoring services, a treatment centre, a school for persons with a mental or physical impairment, and voice recognition software. A baby breathing monitor and talking textbooks need certification and a prescription.
Form T2201, Disability Tax Credit Certificate, approved by the CRA. Therapy and a personalized therapy plan need it. Some attendant care and care-in-a- facility claims accept the approved form or a written certification of dependence, depending on the type of claim. If the person is already approved for the disability tax credit for the year, no new form is needed.
Only medical practitioners recognized by a province or territory qualify. The CRA publishes the list.
Two other claims need more than the usual paper:
- Gluten-free food products. Keep a letter from a medical practitioner certifying celiac disease and the need for a gluten-free diet. Keep receipts for each product, and a summary of the products bought during the 12-month period.
- Renovation or construction expenses. Keep a breakdown of the costs. The work must also meet the CRA's conditions.
What does not qualify
Some familiar costs cannot be claimed as medical expenses at all:
- athletic or fitness club fees
- over-the-counter medications, supplements, and vitamins
- non-prescription birth control devices
- blood pressure monitors and personal response systems
- cosmetic surgery done solely for cosmetic reasons
- organic food and diaper services
- radon testing
- provincial and territorial health care and medical services plans
- health plan premiums an employer paid that were not included in your income
Two related claims
Some of the same expenses can be claimed as a disability supports deduction on line 21500 instead of line 33099, or split between the two lines, as long as the total claimed is not more than the total paid. The refundable medical expense supplement on line 45200 is a separate credit for working individuals with low incomes and high medical expenses.
What to keep
Keep every receipt, together with the prescription, the written certification, or the approved Form T2201 that goes with it. Keep bank or credit card statements as proof of payment, and keep the summary where the claim needs one. Dossier files a prescription and its receipt as a pair, and flags a receipt that does not name the patient.
Do not send any documents with your tax return. Keep them in case the CRA asks to see them later.
Official CRA sources
- Lines 33099 and 33199 – Eligible medical expenses you can claim on your tax return
- Details of medical expenses
- Authorized medical practitioners for the purposes of the medical expense tax credit
Source: Canada Revenue Agency (canada.ca). Not tax advice.