Eligible medical expenses you can claim on your tax return

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Eligible medical expenses you can claim on your tax return

On this page

• Medical expenses you can claim
• How to claim eligible medical expenses on your tax return
• Documents you need to support your medical expenses claim
• Claiming medical expenses for a person who died
• Credits and deductions related to medical expenses

Medical expenses you can claim

To know for whom you can claim medical expenses, see How to claim eligible medical expenses on your tax return.

You can claim only eligible medical expenses on your tax return if you, or your spouse or common-law partner:

• paid for the medical expenses in any 12-month period ending in 2022
• did not claim them in 2021

Generally, you can claim all amounts paid, even if they were not paid in Canada.

For all expenses, you can only claim the part of the expense that you or someone else have not been and will not be reimbursed for. However, the expense can be claimed if the reimbursement is included in your or someone else's income (such as a benefit shown on a T4, Statement of Remuneration Paid (slip), and the reimbursement was not deducted anywhere else on the tax return.

List of common medical expenses

This list of common medical expenses shows:

• types of medical expenses
• if the expense is eligible
• if you need any supporting documents (such as Form T2201, Disability Tax Credit Certificate)

This list is not exhaustive. You can use the search feature of this list to quickly find a specific medical expense. For more information on eligible medical expenses, see Income Tax Folio S1–F1–C1, Medical Expense Tax Credit.

Filter items

Showing 1 to 10 of 132 entries

Show 102550100 entries

Medical expenseEligible expense?Prescription needed?Certification in writing needed?Form T2201 needed?

Acoustic coupler	Eligible	Yes	No	No
Air conditioner	Eligible	Yes	No	No
Air filter, cleaner, or purifier	Eligible	Yes	No	No
Altered auditory feedback devices	Eligible	Yes	No	No
Ambulance service	Eligible	No	No	No
Artificial eye or limb	Eligible	No	No	No
Assisted breathing devices (CPAP, ventilator)	Eligible	No	No	No
Athletic or fitness club (gym) fees	Not eligible	N/A	N/A	N/A
Attendant care and care in a facility (group home, nursing home, respite care)	See details	See details	See details	See details
Audible signal devices (bells, horns, visible signals)	Eligible	Yes	No	No

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How to claim eligible medical expenses on your tax return

You can claim eligible medical expenses on line 33099 or line 33199 of your tax return (Step 5 – Federal tax).

Line 33099 – Medical expenses for self, spouse or common-law partner, and your dependant children under 18

Use line 33099 to claim the total eligible medical expenses that you or your spouse or common-law partner paid for any of the following persons:

• yourself
• your spouse or common-law partner
• your or your spouse or common-law partner's children who were under 18 years of age at the end of the tax year

Line 33199 – Allowable amount of medical expenses for other dependants

Use line 33199 to claim the part of eligible medical expenses that you or your spouse or common-law partner paid for any of the following persons who depended on you for support:

• your or your spouse or common-law partner's children who were 18 years of age or older at the end of the tax year, or grandchildren
• your or your spouse or common-law partner's parents, grand-parents, brothers, sisters, uncles, aunts, nephews, or nieces who were residents of Canada at any time in the year

Amounts you can claim

Follow these steps to find out how to calculate the amount to enter on lines 33099 and 33199 of your tax return.

• Line 33099
• Line 33199

Line 33099Step 1

On line 33099 of your tax return (Step 5 – Federal Tax), enter the total amount that you or your spouse or common-law partner paid in 2022 for eligible medical expenses.

Step 2

On the line below line 33099, enter the lesser of the following amounts:

• 3% of your net income (line 23600)
  or
• $2,479

Step 3

Subtract the amount of step 2 from the amount on line 33099, and enter the result on the following line of your tax return (Step 5 – Federal tax).

Step 4

Claim the corresponding provincial or territorial tax credits for individuals on line 58689 of your provincial or territorial Form 428. If you live in Quebec, visit Revenu Québec.

Tax tip

Compare the amount you can claim with the amount your spouse or common-law partner would be able to claim. It may be better for the spouse or common-law partner with the lower net income (line 23600) to claim the eligible medical expenses.

•  

Example 

Documents you need to support your medical expenses claim

Do not send any documents with your tax return. Keep them in case the Canada Revenue Agency (CRA) asks to see them later.

• Receipts – Receipts must show the name of the company or individual to whom the expense was paid.
   
• Prescription – The List of common medical expenses indicates if you need a prescription to support your claim. A medical practitioner can provide the prescription.
   
• Certification in writing – The List of common medical expenses indicates if you need a certification in writing to support your claim. A medical practitioner can provide the certification.
   
• Form T2201, Disability Tax Credit Certificate – The List of common medical expenses indicates if you need to have this form approved by the CRA for your claim. For more information about this approval process, see Disability Tax Credit.
  
  If the person for whom you are claiming the medical expense is already approved for the disability tax credit for 2020, you do not need to send a new Form T2201.

Claiming medical expenses for a person who died

A claim can be made for expenses paid in any 24-month period that includes the date of death. It only applies if the expenses were not claimed for any other year.

Credits and deductions related to medical expenses

Disability supports deduction (line 21500)

If you have an impairment in physical or mental functions, you may be able to claim some medical expenses as a disability supports deduction. You can claim these expenses on line 21500 or line 33099. You can also split the claim between these two lines, as long as the total of the amounts claimed is not more than the total expenses paid. You may claim whichever is better for you. For more information, go to Line 21500 – Disability supports deduction.

Refundable medical expense supplement (line 45200)

The refundable medical expense supplement is a refundable tax credit available to working individuals with low incomes and high medical expenses. For more information, go to Line 45200 – Refundable medical expense supplement.

Forms and publications

• Get a T1 Income tax package
• Guide RC4065, Medical Expenses
• Income Tax Folio S1-F1-C1, Medical Expense Tax Credit
• Form T2201, Disability Tax Credit Certificate
• Guide RC4064, Disability-Related Information

Related links

• Tax credits and deductions for persons with disabilities
• Line 21500 – Disability supports deduction
• Disability Tax Credit (DTC)
• Line 45200 – Refundable medical expense supplement

[박대선]

https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/lines-33099-33199-eligible-medical-expenses-you-claim-on-your-tax-return.html