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 2016 as long as they weren’t claimed for in 2015.

In order to claim, the medical expenses must be more than 3% of your net income or $2,237.00, 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 April 30th and incur no penalties or interest

Most Canadian income tax and benefit returns for 2017 are due on April 30, 2018. The CRA will consider your return as filed on time and your payment to be made on time if the CRA receives your submission or it is postmarked by midnight on Monday April 30, 2018.

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.

Benefit Payment Dates To Remember

Canada Child Benefit
Last: Jan 19, 2018
Next: Feb 20, 2018

GST/HST Credit and Working
Income Tax Benefit
Last: Jan 5, 2018
Next: Apr 5, 2018

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

2017 Filing Deadline


Monday April 30, 2018

Self Employed
Friday June 15, 2018