Medical Expense Tax Credits in Canada (2025 Guide)

The Medical Expense Tax Credit (METC) is one of Canada’s most flexible and valuable ways to reduce your income tax bill. Whether you’re an individual, a family, or a caregiver supporting someone with high medical costs, understanding what’s eligible, how to claim, and advanced strategies for maximizing your refund can result in significant savings. This comprehensive guide covers everything you need to know about the METC for 2025, including what expenses qualify, documentation tips, and how to coordinate with other credits like the Disability Tax Credit (DTC).

What’s Covered: Eligible/ineligible expenses, claim periods, advanced tips, documentation, and frequently asked questions
Who Can Benefit: Individuals, families, seniors, caregivers, persons with disabilities, and those supporting dependants
Quick Links: Eligible Expenses, Claim Period, How to Claim, Advanced Tips, FAQ

For province-specific rules, see: Ontario, BC, Quebec

A Canadian pharmacy counter with prescription receipts and a patient discussing medication costs with a pharmacist

What Medical Expenses Are Eligible for the Tax Credit?

The CRA maintains a comprehensive list of eligible expenses, but common examples include:

Prescription medications and drugs (requires prescription and pharmacy receipt)
Dental care (exams, cleanings, fillings, extractions, dentures)
Vision care (glasses, contact lenses, eye exams, laser eye surgery)
Premiums paid to private health/dental insurance plans (not group employer plans paid by employer)
Medical devices and equipment (hearing aids, prosthetics, wheelchairs, CPAP machines, insulin pumps, etc.)
Travel expenses for medical treatment (if no equivalent service is available locally, including mileage, meals, accommodation, and parking—special rules apply)
Home accessibility renovations for persons with disabilities or seniors (ramps, lifts, accessible bathrooms—if not otherwise claimed under home accessibility credits)
Service animals and training (for eligible conditions, including seeing-eye dogs, hearing dogs, and certain psychiatric service animals)
Medical attendant/nursing care (in-home or at facility, including certain nursing home expenses)
Diagnostic tests (bloodwork, x-rays, MRIs, ultrasounds, etc.)
Fertility treatments, IVF, surrogacy-related expenses (see CRA for details)
Ambulance service, hospital fees, and certain out-of-country treatment (see claim limits and documentation requirements)

Not Eligible: Cosmetic surgery (unless medically required), over-the-counter medications without prescription, vitamins/supplements, general gym memberships, or health club fees.

Tip: Always keep detailed receipts with the provider’s name, address, and (where required) registration number.

Claim Period: Pick Any 12-Month Window Ending in the Tax Year

Flexible Claim Period: You can claim eligible expenses for any 12-month period ending in the tax year (e.g., for your 2024 return, any period ending in 2024).
Strategic Benefit: This lets you maximize your claim if you had high expenses straddling two years (e.g., major dental work in December and January).
One Period Per Year: You must use the same 12-month period for all people you claim in that tax year.

Pro Tip: If you have recurring large medical expenses, time your claim period to maximize your total eligible expenses in a single return.

How to Claim the Medical Expense Tax Credit (METC)

Calculate Eligible Expenses: Add up all eligible expenses for yourself, your spouse/common-law partner, and your dependent children under 18 (for Line 33099). If claiming for other dependants (parent, grandparent, adult child, etc.), use Line 33199.
Apply the Threshold: You can only claim the amount of expenses that exceeds the lesser of $2,635 or 3% of your net income (for 2024; indexed annually). This threshold applies to each claim (self/family or other dependants).
Enter on Your Tax Return: On your federal return (T1), use:
- Line 33099: Yourself, spouse/partner, and children under 18
- Line 33199: Other dependants (with net income and relationship details)
Provincial Credits: Each province/territory offers a similar credit, often with different thresholds or eligible expenses. These are claimed automatically on your return.
Documentation: Do not send receipts unless requested, but keep them for at least 6 years in case of CRA review.

Tip: If both spouses/partners have income, the lower-income spouse should usually claim to maximize the credit (due to the 3% threshold).

Advanced Tips for Maximizing Your Medical Expense Tax Credit

Home Accessibility Renovations: Certain renovations may be claimed under both the METC and the Home Accessibility Tax Credit (HATC)—review which is more valuable for your situation.
Travel for Treatment: If required to travel at least 40 km (one way) to access medical services not available locally, claim public transit, vehicle expenses (CRA mileage rate), meals, and accommodations. If over 80 km, accommodations can be claimed.
Attendant Care & Nursing Homes: You may claim attendant care for yourself, your spouse, or a dependant. Special rules apply if the person also qualifies for the Disability Tax Credit—review the CRA’s guidance on amounts and limits.
Group Insurance Premiums: Only the portion you paid yourself (not paid by employer) for eligible medical/dental insurance is claimable.
Claiming for Other Dependants: You can claim eligible expenses for parents, grandparents, siblings, adult children, etc., if they depend on you for support and meet net income limits.
First-Time Claims & Retroactive Adjustments: If you missed claiming in previous years, you can request adjustments (T1-ADJ or ReFILE) for up to 10 prior years.
Disability Tax Credit (DTC) Holders: Expenses not already covered by the DTC may be claimed under the METC—coordinate for maximum benefit.

Need more? See our Disability Tax Credit Guide for combining credits, or Childcare Expense Deductions for additional claims.

Frequently Asked Questions: Medical Expense Tax Credits

Can I claim medical expenses for my spouse/partner and children?

Yes. You can claim eligible expenses for yourself, your spouse/common-law partner, and your children under 18 for Line 33099. For other dependants (parent, grandparent, etc.), use Line 33199 with appropriate income limits.

Are over-the-counter medications eligible?

Generally, only prescription medications are eligible. Some exceptions exist for insulin, oxygen, and certain medical supplies listed by the CRA.

Can I claim travel expenses for medical treatment?

Yes, if you travel at least 40 km (one way) to access medical services not available locally. Keep detailed records of mileage, meals, accommodations, and supporting documentation.

What if I missed claiming medical expenses in a previous year?

You can file a tax return adjustment (T1-ADJ or ReFILE) for up to 10 years back. Attach receipts and supporting documentation.

How do I know if a specific expense is eligible?

Check the CRA eligible medical expenses list. When in doubt, consult a tax professional.