Medical Expense Tax Credit
Which medical expenses qualify, the 2026 threshold, and who should claim them.
The short version
- You can claim medical expenses above the lesser of $2,890 or 3% of your net income for 2026. The federal credit is 14% of the amount over that threshold, plus a provincial credit.
- Pick any 12-month period ending in the tax year. It doesn't have to be January to December.
- One spouse can claim the whole family's expenses. Usually the lower-income spouse saves more, because 3% of a smaller income is a lower threshold.
- Eligible: prescriptions, dental, glasses, physio and other licensed practitioners, private health plan premiums you paid, and much more. Not eligible: most over-the-counter drugs, gym memberships, cosmetic procedures.
- Low-income workers with high medical costs may also get the refundable medical expense supplement, up to $1,534 for 2026.
Medical Expense Tax Credit Canada
The medical expense credit is the claim most people leave half-done. They throw in the dentist and the pharmacy and forget the travel to the specialist in Toronto, the health plan premiums off their paycheque, and the hearing aid their mother bought. Then they wonder why it didn't move the needle. Here's how to get the whole thing.
How the Credit Is Calculated
| Example (2026) | Spouse A | Spouse B |
|---|---|---|
| Net income | $90,000 | $30,000 |
| Threshold (lesser of $2,890 or 3%) | $2,700 | $900 |
| Family medical expenses | $4,000 | $4,000 |
| Amount above threshold | $1,300 | $3,100 |
| Federal credit at 14% | $182 | $434 |
Same family, same receipts: claiming on Spouse B's return is worth more than twice as much federally, plus the provincial credit. The one catch: Spouse B needs enough tax to use the credit, since it's non-refundable (see refundable vs non-refundable credits).
Whose Expenses You Can Claim
- Line 33099: you, your spouse or common-law partner, and your children under 18.
- Line 33199: other dependants you supported, such as an adult child, a parent or grandparent, or a sibling. Each one's expenses are reduced by the lesser of $2,890 or 3% of that dependant's net income.
What Counts
| Usually eligible | Usually not eligible |
|---|---|
| Prescription drugs; dental work; eyeglasses and contacts; hearing aids | Over-the-counter medicine and vitamins, even if a doctor recommends them |
| Fees for physiotherapists, chiropractors, psychologists, registered massage therapists and other licensed practitioners (rules vary by province) | Gym memberships and fitness classes |
| Premiums you paid for private health or dental plans (including payroll deductions; T4 code 85) | Cosmetic procedures done for appearance only |
| Travel for care not available locally: 40 km or more for transportation, 80 km or more for meals and lodging too | Amounts your insurance reimbursed |
| Attendant care, nursing home costs, renovations for mobility (with conditions), service animals, and many devices | Expenses claimed by someone else |
CRA's list of eligible expenses runs to dozens of items, and some need a prescription or a certificate. If you're unsure about one, ask before you claim it.
Is this medical expense claimable?
Describe the expense: what it was, who it was for, where it was done. The assistant checks it against CRA's list and tells you whether it needs a prescription or certificate.
The Refundable Medical Expense Supplement
If you work and have high medical expenses but low income, you may get up to $1,534 for 2026 as a refundable credit (line 45200). You need at least $4,478 of employment or self-employment income, and the supplement shrinks once family net income passes $33,960. It's claimed on the return of whoever claims the medical expenses.
Keep the Receipts
Medical expenses are one of the claims CRA reviews most. Keep receipts showing who was paid, who got the service, what it was and the amount, plus insurance statements showing what was reimbursed. See what tax receipts to keep.
Missed It in Past Years?
You can go back up to ten years with Change my return. Families who discover the disability tax credit often find big medical claims they never made; see disability tax credit.
Five Rules of Thumb
- Gather the whole family's receipts and put them on one return, usually the lower-income spouse's.
- Pick the best 12-month period ending in the year, especially after a big expense in late spring.
- Include premiums you paid for health and dental plans.
- Count travel if care wasn't available within 40 km.
- Check it before filing. Return Check flags medical claims that look incomplete or likely to be questioned. Other credits are listed on Canadian tax credits.
Medical Expense Questions
What is the medical expense threshold for 2026?
The lesser of $2,890 or 3% of net income. Only expenses above that threshold are claimed.
Which spouse should claim medical expenses?
Usually the spouse with the lower net income, because the 3% threshold is smaller, as long as that spouse has enough tax to use the credit.
Can I claim medical expenses for my parents?
Yes, if they depended on you for support. Their expenses go on line 33199, reduced by the lesser of $2,890 or 3% of their net income.
Are health insurance premiums a medical expense?
Yes. Premiums you paid for a private health services plan, including through payroll deductions, are eligible medical expenses.
What 12-month period can I use for medical expenses?
Any 12-month period ending in the tax year, as long as the expenses were not claimed in a previous year.
Sources: CRA, Lines 33099 and 33199, eligible medical expenses; RC4065 Medical expenses; 2026 indexation table. Example figures calculated by us. Checked October 2026.
Last reviewed October 5, 2026 against CRA and Government of Canada sources. How we check our facts.