Is The Medical Expense Tax Deduction For You?

What is the Medical Expense Tax Deduction and who can claim?

The medical expense tax deduction is available and may benefit you if you have purchased prescription medication or purchased medical supplies or paid for a nursing home during the tax year.

These expenses can be claimed for yourself and or your family members. In order to claim medical expenses, they must be more than 3% of your net income or $2,171.00, whichever amount is less.

What medical tax deductions are eligible?

The list is quite extensive so this is just a brief listing of some of the medical expenses that can be claimed on your income tax return, if prescribed by a medical professional.

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As long as you have not and will not be reimbursed for the expenses claimed.

see link for more eligible deductions and more detailed information

  • Air conditioner
  • Air purifier
  • Ambulance
  • Animal (ie Guide Dog)
  • Attendant care expenses
  • Baby breathing monitor
  • Bathroom aids
  • Cancer treatment
  • Crutches
  • Dental services
  • Drugs
  • Eyeglasses and contact lenses
  • Furnace – electric or sealed combustion (for a person with a severe chronic respiratory ailment)
  • Gluten free products – see link below for more detailed information
  • Group or nursing home
  • Hospital bed
  • Hospital expenses
  • In vitro fertility program
  • Kidney machine
  • Laser eye surgery
  • Lift or transportation equipment
  • Medical marihuana or marihuana seeds
  • Organ transplant
  • Pacemaker
  • Payments to a medical professional
  • Premiums paid to private health services plans
  • Prescription drugs and medications
  • Treatment center for addictions
  • Wheelchair and scooter as well as the carriers
  • Wigs

Click here for more eligible deductions and more detailed information on the list above

What medical expenses are not eligible?

Cosmetic procedures done to enhance your appearance are not eligible unless medically required due to a disease, a deformity or an accident.

A brief list of other expenses that do not qualify are:

  • Teeth whitening
  • Gym or fitness fees
  • Health programs
  • Provincial or Territorial medical premiums
  • Vitamins or over the counter medications, even if they are prescribed by a doctor
  • Non prescription birth control devices
  • Blood pressure monitors
  • Diaper service
  • Health or organic foods
  • Hot tub

What is the cut off date to claim?

You can claim tax deductions for medical expenses that were paid in any 12 month time frame ending in 2013 as long as they weren’t claimed for in 2012.

In order to claim, the medical expenses must be more than 3% of your net income or $2,152.00, whichever amount is less.

Expenses for you, your spouse or common law partner and your dependant children can be claimed on line 330.

Expenses for other dependants (grandchild; or your or your spouse’s parent, grandparent, brother, sister, aunt, uncle, niece, or nephew who are dependant on you for support) can be claimed on line 331.

Medical and Disability Guide

Income Tax Act - Medical Expense and Disability Tax Credits and Attendant Care Expense Deduction

From Medical Expense Tax Deduction to Common Tax Deductions

From Medical Expense Tax Deduction to Tax Deductions Home

*File On Time*

File by May 5 and incur no penalties or interest

On April 24, the CRA issued a communication to some Canadians that referred to an incorrect filing deadline for 2014 tax returns of May 5, 2015, rather than April 30, 2015.

The CRA takes full responsibility for the error and their first priority is to ensure that no Canadian is negatively affected.

As a result, and at Minister Findlay's request, 2014 tax returns filed by midnight on May 5, 2015, will not incur interest or penalties.

If your return is not filed on time you risk a delay in the processing of your GST/HST Credit; Canada Child Tax Benefit (CCTB) payment; Old Age Security Benefit (OAS) payment, along with any provincial credits you are eligible for.

Benefit Payment Dates To Remember

Child Tax Benefit and Universal
Child Care Benefit
Last: Dec 11, 2015
Next: Jan 20, 2016

GST/HST Credit and Working
Income Tax Benefit
Last: Jan 5, 2016
Next: Apr 5, 2016

*Keep your slips, receipts and supporting documents in case your return is selected for review

2014 Filing Deadline


Extended to  Tuesday May 5, 2015

Self Employed
Monday June 15, 2015