Medical Expense Tax Credit Guide: Eligible Expenses and How to Claim
The Medical Expense Tax Credit (METC) is a non-refundable tax credit that helps Canadians recover some of the costs associated with eligible medical expenses.
Thousands of Canadians claim this credit every year for expenses such as prescription medications, dental treatments, medical devices, travel costs and other healthcare-related services.
This guide explains which expenses qualify, how much you may be able to claim and how to include the Medical Expense Tax Credit on your income tax return.
Medical Expense Tax Credit: Quick Summary
- The Medical Expense Tax Credit is a non-refundable tax credit.
- It helps offset eligible healthcare expenses.
- Hundreds of medical expenses may qualify.
- You must keep receipts and supporting documentation.
- The credit is claimed when filing your tax return.
- Medical expenses can often be claimed for family members.
- Eligibility rules are established by the CRA.
- Unused amounts cannot be refunded directly.
What Is the Medical Expense Tax Credit?
The Medical Expense Tax Credit allows eligible Canadians to reduce the amount of income tax they owe by claiming qualifying medical expenses incurred during a 12-month period.
The credit can be particularly valuable for individuals and families with significant healthcare costs that are not covered by provincial insurance plans or private benefits.
Who Can Claim Medical Expenses?
You may be able to claim eligible expenses for:
- Yourself.
- Your spouse or common-law partner.
- Your children.
- Other eligible dependants.
Claiming expenses for family members can increase the total amount available for the credit.
What Expenses Are Eligible?
The CRA recognizes hundreds of eligible medical expenses.
| Common Eligible Expenses | Typically Eligible? |
|---|---|
| Prescription Medications | Yes |
| Dental Services | Yes |
| Vision Care | Yes |
| Medical Devices | Yes |
| Travel for Medical Treatment | May Qualify |
How Much Can You Claim?
The Medical Expense Tax Credit is generally calculated based on eligible expenses exceeding a minimum threshold established by the CRA.
Because thresholds change periodically, Canadians should review the latest CRA guidance before filing their tax return.
What Documents Should You Keep?
The CRA may request supporting documentation if your claim is reviewed.
- Receipts.
- Prescription records.
- Travel documentation.
- Medical practitioner statements.
- Proof of payment.
Can You Claim Dental Expenses?
Yes. Dental procedures are among the most commonly claimed medical expenses.
Examples may include examinations, fillings, crowns, dentures and other medically necessary dental treatments.
Can You Claim Travel Costs?
In some circumstances, travel expenses may qualify if you must travel significant distances to receive medical treatment that is unavailable closer to home.
Additional CRA requirements apply to travel-related claims.
How to Claim the Medical Expense Tax Credit
Claiming the credit is generally straightforward.
- Gather all eligible receipts.
- Calculate your qualifying expenses.
- Complete your income tax return.
- Retain documentation for future reference.
- Submit your return to the CRA.
Medical Expense Tax Credit Frequently Asked Questions
Is the Medical Expense Tax Credit refundable?
No. It is a non-refundable tax credit.
Can I claim expenses for my children?
Yes. Eligible medical expenses for children may be claimed.
Do I need to submit receipts with my tax return?
Usually no, but you should keep them in case the CRA requests documentation.
Can I claim dental work?
Yes. Many dental procedures qualify.
Can I claim prescription medications?
Yes. Prescription medications are generally eligible if they meet CRA requirements.
Related Northbly Guides
- Disability Tax Credit Guide
- Vision Care Programs Guide
- Prescription Drug Assistance Guide
- Canada Dental Care Plan Guide
Official Medical Expense Tax Credit Information
Visit the Canada Revenue Agency website to review the complete list of eligible medical expenses and the latest tax guidance.
Visit the Official Medical Expense Tax Credit Website
