Medical Expenses

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 the current tax year.
  • did not claim them in the prior tax year.

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 slip) and the reimbursement was not deducted anywhere else on the income tax and benefit return.

You can claim eligible medical expenses on line 330 or line 331 of Schedule 1, Federal Tax, of your tax return.

Line 330 – Medical expenses for self, spouse or common-law partner, and your dependant children born in 2000 or later

Use line 330 to claim eligible medical expenses that 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 born in 2000 or later

Line 331 – Allowable amount of medical expenses for other dependants

Use line 331 to claim eligible medical expenses that you or your spouse or common-law partner paid for the following persons who depended on you for support:

  • your or your spouse’s or common-law partner’s child who was born in 1999 or earlier, or grandchild
  • your or your spouse’s or common-law partner’s parents, grand-parents, brothers, sisters, aunts, uncles, nieces, or nephews who were residents of Canada at any time in the year

What documents do 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 on the CRA’s website 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 on the CRA’s website 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 on the CRA’s website indicates if you need to have this form approved by the CRA for your claim.If the person for whom you are claiming the medical expense is already approved for the disability tax credit for 2017, you do not need to send a new Form T2201.

What if you claim medical expenses for a dependant 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.

What are the related credits to medical expenses?

Disability supports deduction (line 215)

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 215 or line 330. 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.

 

Refundable medical expense supplement (line 452)

The refundable medical expense supplement is a refundable tax credit available to working individuals with low incomes and high medical expenses.

Medical Expense Guide

  • You must have receipts for all medical expenses being claimed except when using the simplified method for mileage and traveling expenses.
  • You cannot claim the part of an expense for which you have been or will be reimbursed. If you receive reimbursement through health insurance, make sure and bring these records in with your medical receipts.
  • Premiums paid to private health service plans (i.e. Blue Cross). This would also include premiums paid for travel health plans. CRA indicates that a medical expense cannot be claimed if it is reimbursable under an insurance plan, even if in fact no reimbursement was claimed. CRA considers that “one is to assume that the expenses would need to be submitted to the insurance company before the amount can be considered by the CRA.”
  • Generally, you can claim all amounts paid, even if they were not paid in Canada. To support your claim we need actual receipts (cancelled checks or invoices are not acceptable receipts).
  • For detailed information on provincial medical practioners, visit this link: goo.gl/YSH9To

Keep a record of your out of town appointments by using a medical expense log

  • If medical treatment is not available locally or your local practitioner has referred you to another center, you may be able to claim the cost of traveling expenses (if it is at least 40 kilometers away).
  • It is necessary to have documents or letters of referral on file.
  • Keep a record of air, bus and handy van fares along with lodging and parking receipts for out of town appointments.
  • Mileage expenses can be claimed by using actual receipts or by using a flat rate per kilometer.
  • Mileage cannot be claimed if vehicle expenses are already claimed for farm or business use.
  • Meal expenses can be claimed by using actual receipts or by using a flat rate of $17 per meal per person to a maximum of $51 per day per person. Meals can be claimed by the one(s) travelling for appointments(s) and a driver if required by the doctor.

The most common medical expenses that you can claim are:

  • Prescription drugs that you have paid that can lawfully be acquired for use by the patient only if prescribed by a medical practitioner. In case of a review, CRA will request a detailed print out from your pharmacy in order to claim prescriptions. Also, the drugs or medications must be recorded by a pharmacist. You cannot claim over-the-counter medications, vitamins, or supplements, even if prescribed by a medical practitioner. (Apply for Pharmacare Benefits where applicable.)
  • In Manitoba payments to a chiropractor, dentist, dietician, doctor, licensed or registered practical nurse, midwife, naturopath, occupational therapist, optometrist, orthodontist, pharmacist, physiotherapist, and psychologist, public or licensed private hospital, social worker and a speech language pathologist are an eligible expense.
  • Payments for ambulance service, artificial limbs, cancer treatment, crutches, dentures, hearing aids, insulin, laser eye surgery, medical marihuana, pacemakers, prescription eyeglasses or contact lenses, wheelchairs, wigs and certain prescription medical devices (orthopedic shoes & boots, truss for hernia, devices use to assist in entering and leaving bathtub, shower or toilet and any device designed to assist an individual in walking). A letter from your doctor is required by CRA to support your claim.
  • Amounts paid for attendant care, respite or a personal care home.

Medical marihuana

Under proposed changes, the amounts paid for marihuana, marihuana plants or seeds, cannabis or cannabis oil for a person authorized to possess these substances, for their own medical use, under the Access to Cannabis for Medical Purposes Regulations or section 56 of the Controlled Drugs and Substances Act. These substances must also be purchased in accordance with the Access to Cannabis for Medical Purposes Regulations or section 56 of the Controlled Drugs and Substances Act.