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 $2,237.00, 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.

medical expense tax deduction

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 marijuana or marijuana 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 (except vitamin B12) 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 2018 as long as they weren’t claimed for in 2017.

In order to claim, the medical expenses must be more than 3% of your net income or $2,302.00, 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


Enjoy this page? Please pay it forward. Here's how...

Would you prefer to share this page with others by linking to it?

  1. Click on the HTML link code below.
  2. Copy and paste it, adding a note of your own, into your blog, a Web page, forums, a blog comment, your Facebook account, or anywhere that someone would find this page valuable.


*File On Time
This Upcoming Tax Season*

File by April 30th and incur no penalties or interest

Most Canadian 2023 income tax and benefit returns will be due on April 30th, 2024, your return will be considered on time if the CRA receives it, or if it is postmarked, on or before the next business day. Again, the CRA will consider your return as filed on time if your submission is filed or if it is postmarked by midnight on Tuesday April 30th, 2024

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

Deadline to contribute to a RRSP, PRPP, OR SPP is February 29th, 2024


Benefit Payment Dates To Remember

Canada Child Benefit
Last: April 19, 2024
Next: May 17, 2024

GST/HST Credit and Canada
Workers Benefit
Last: April 5, 2024
Next: July 5, 2024


*Keep your slips, receipts and supporting documents for six years, in case your return is selected for review. Also, keep a copy of your return, notice of assessment and reassessment.


The Upcoming 2023 Filing Deadline

 Individuals
Tuesday April 30th, 2024

Self Employed
Monday June 17th, 2024