What’s in this article?
You can claim a non-refundable tax credit for medical expenses you paid in the year for your dependants. Your dependant may be your or your spouse’s or common-law partner’s child, grandchild, parent, grandparent, brother, sister, uncle, aunt, niece or nephew.
Some common eligible medical expenses that you may be able to claim are:
- Medical services provided by qualified medical practitioners;
- Dentist and dental services;
- Prescription drugs and medications;
- Ambulance service to or from a hospital;
- Prescription eyeglasses and prescription contact lenses;
- Laboratory tests and x-rays;
- Diabetic testing supplies;
- Premiums for private health care plans;
- Travel expenses;
- Amounts paid as salary for designing personalized therapy plans for people eligible to claim the disability tax credit.
Note: This list is not exhaustive. Click this link for a complete list of eligible medical expenses and any supporting documents you will need to claim the medical expense.
The amount you can claim for this tax credit is the lesser of the following two amounts:
- Your eligible medical expenses minus $2, 208; OR
- Your eligible medical expenses minus 3% of your dependant’s* net income for the year.
*Note: If your dependant is a child under the age of 18, the calculation is based on your net income.
Example: If you have $5,000 of eligible medical expenses and your dependant’s net income was $10,000, your medical expenses credit will be calculated as follows:
$10,000 X 3% = $300
Since $300 is less than the fixed amount of $2,208, it is deducted from your total medical expenses.
$5,000 - $300 = $4,700 ← Your medical expenses credit.
If you are a Québec resident and you had a spouse or common-law partner on December 31, you must add your partner’s total net income to yours to determine the amount claimable.
You can claim eligible medical expenses paid by you for a dependant who is your or your spouse’s or common-law partner’s child, grandchild, parent, grandparent, brother, sister, uncle, aunt, niece or nephew.
Your dependant must be have relied on you for support during the year and lived with you. If your dependant did not live with you, he or she must have been a resident of Canada at some time in the year. Note that, the residency requirement does not apply to your or your partner’s child or grandchild.
Medical expenses can be claimed by either you or your spouse or common-law partner.
Tax tip: We recommend that you compare the amount of medical expenses you can claim with that of your spouse or common-law partner’s. It may be more beneficial for the medical expenses to be claimed on your spouse's or partner's return, if he/she has a lower net income.
You can claim eligible medical expenses paid in any 12-month period ending in the tax year that weren't already claimed in the previous tax year. For example, you can claim medical expenses for the 2015 tax year that occurred:
- Between Feb 1 2014 - Jan 31 2015
- Between June 1 2014 - May 31 2015
You can only claim the part of an expense for which you have not been or will not be reimbursed. In addition, the medical expenses amount must not have been used in calculating a disability supports deduction or a refundable medical expense supplement.
Note: Some of the eligible medical expenses may qualify for the Disability Supports Deduction. Only individuals with impairments in physical or mental functions can claim the Disability Support Deduction and you will need form T2201: Disability Tax Credit Certificate to qualify for this deduction. Click this link for more information on the Disability Supports Deduction.
Note: Individuals with low income and high medical expenses may qualify for a separate refundable medical expenses supplement. Click this link for more information on the refundable medical tax expense supplement. If you are a resident of Québec, click this link for more information.
Important: Before you begin, you must make sure that you have told us about your dependants. To do this:
1. Click the HOME tab.
2. Click the ABOUT YOUR DEPENDANTS icon. Enter all the required information about your dependants.
Note: If you want to enter more than one dependant, click the +Add Another Dependant button on your screen.
Once you have told us about your dependants, follow these steps to claim medical expenses for your dependants:
1. Click the name of your dependant on the left-hand navigation panel. You will find yourself here:
2. Under the EXPENSES section, click the checkbox for Medical expenses.
3. Scroll to the bottom of the page and click Continue.
When you arrive at the page for Medical expenses, enter your information into the tax software.
- Medical expenses (H&R Block Help Centre article)
- Lines 330 and 331 – Eligible medical expenses you can claim on your return (CRA website)
- Income Tax Folio: S1-F1-C1, Medical Expense Tax Credit (CRA website)
- Medical Expenses (Revenu Québec website)
- Line 381 – Medical Expenses (Revenu Québec website)