Medical Expense Tax Credit Guide 2026
The Medical Expense Tax Credit (METC) is a non-refundable tax credit that helps Canadians recover part of the cost of eligible medical expenses paid for themselves, their spouse, common-law partner, or dependants.
If you paid for healthcare services, medical devices, prescription medications, or other qualifying expenses, you may be able to reduce the amount of income tax you owe.
What Is the Medical Expense Tax Credit?
The Medical Expense Tax Credit is a federal tax credit administered by the Canada Revenue Agency (CRA).
It allows eligible taxpayers to claim qualifying medical expenses that exceed a certain income-based threshold.
The credit can help offset healthcare costs that are not fully covered by provincial health insurance plans or private insurance.
Who Can Claim Medical Expenses?
You may claim eligible expenses paid for:
- Yourself.
- Your spouse or common-law partner.
- Your children.
- Other eligible dependants.
The expenses must generally have been paid within a qualifying 12-month period ending in the tax year being claimed.
What Medical Expenses Are Eligible?
Examples of commonly eligible expenses include:
- Prescription medications.
- Dental treatments.
- Vision care and prescription glasses.
- Hospital services.
- Medical devices and equipment.
- Wheelchairs and mobility aids.
- Hearing aids.
- Certain travel expenses for medical treatment.
Important: Not every healthcare expense qualifies. Always verify eligibility through the CRA’s official list of medical expenses.
How Much Can You Claim?
The amount depends on:
- Your total eligible medical expenses.
- Your net income.
- The applicable CRA thresholds.
The higher your qualifying medical expenses, the greater the potential tax relief.
How to Claim the Medical Expense Tax Credit
- Keep receipts and supporting documentation.
- Calculate your total eligible expenses.
- Report the amount on your income tax return.
- Retain documentation in case the CRA requests verification.
Most claims are submitted as part of the annual tax filing process.
Official Government Resources
For the complete list of eligible expenses and claiming instructions, visit the official Government of Canada website.
View Eligible Medical Expenses
Frequently Asked Questions
Can I claim dental expenses?
Many dental services and treatments may qualify as eligible medical expenses.
Can I claim prescription glasses?
Prescription eyewear may qualify if it meets CRA requirements.
Can I claim medical insurance premiums?
Certain private health insurance premiums may be eligible.
Do I need receipts?
Yes. You should keep all supporting documentation for your records.
