Eligible medical expenses you can claim on your tax return

You can claim only eligible medical expenses on your tax return if you, or your spouse or common-law partner:

paid for the medical expenses in any 12-month period ending in 2023
did not claim them in 2022

Generally, you can claim all amounts paid, even if they were not paid in Canada.

For all expenses, you can only claim the part of the expense that you or someone else have not been and will not be reimbursed for. However, the expense can be claimed if the reimbursement is included in your or someone else's income (such as a benefit shown on a T4, Statement of Remuneration Paid (slip), and the reimbursement was not deducted anywhere else on the tax return.

List of common medical expenses

This list of common medical expenses shows:

types of medical expenses
if the expense is eligible
if you need any supporting documents (such as Form T2201, Disability Tax Credit Certificate)

This list is not exhaustive. You can use the search feature of this list to quickly find a specific medical expense. For more information on eligible medical expenses, see Income Tax Folio S1–F1–C1, Medical Expense Tax Credit.

Medical expense	Eligible expense?	Prescription needed?	Certification in writing needed?	Form T2201 needed?
Acoustic coupler	Eligible	Yes	No	No
Air conditioner	Eligible	Yes	No	No
Air filter, cleaner, or purifier	Eligible	Yes	No	No
Altered auditory feedback devices	Eligible	Yes	No	No
Ambulance service	Eligible	No	No	No
Artificial eye or limb	Eligible	No	No	No
Assisted breathing devices (CPAP, ventilator)	Eligible	Yes	No	No
Athletic or fitness club (gym) fees	Not eligible	N/A	N/A	N/A
Attendant care and care in a facility (group home, nursing home, respite care)	See details	See details	See details	See details
Audible signal devices (bells, horns, visible signals)	Eligible	Yes	No	No

How to claim eligible medical expenses on your tax return

You can claim eligible medical expenses on line 33099 or line 33199 of your tax return (Step 5 – Federal tax).

Line 33099 – Medical expenses for self, spouse or common-law partner, and your dependant children under 18

Use line 33099 to claim the total eligible medical expenses that you or your spouse or common-law partner paid for any of the following persons:

yourself
your spouse or common-law partner
your or your spouse or common-law partner's children who were under 18 years of age at the end of the tax year

Line 33199 – Allowable amount of medical expenses for other dependants

Use line 33199 to claim the part of eligible medical expenses that you or your spouse or common-law partner paid for any of the following persons who depended on you for support:

your or your spouse or common-law partner's children who were 18 years of age or older at the end of the tax year, or grandchildren
your or your spouse or common-law partner's parents, grand-parents, brothers, sisters, uncles, aunts, nephews, or nieces who were residents of Canada at any time in the year

Documents you need to support your medical expenses claim

Do not send any documents with your tax return. Keep them in case the Canada Revenue Agency (CRA) asks to see them later.

Receipts – Receipts must show the name of the company or individual to whom the expense was paid.
Prescription – The List of common medical expenses indicates if you need a prescription to support your claim. A medical practitioner can provide the prescription.
Certification in writing – The List of common medical expenses indicates if you need a certification in writing to support your claim. A medical practitioner can provide the certification.
Form T2201, Disability Tax Credit Certificate – The List of common medical expenses indicates if you need to have this form approved by the CRA for your claim. For more information about this approval process, see Disability Tax Credit.
If the person for whom you are claiming the medical expense is already approved for the disability tax credit for 2023, you do not need to send a new Form T2201.

Claiming medical expenses for a person who died

A claim can be made for expenses paid in any 24-month period that includes the date of death. It only applies if the expenses were not claimed for any other year.

Credits and deductions related to medical expenses

Disability supports deduction (line 21500)

If you have an impairment in physical or mental functions, you may be able to claim some medical expenses as a disability supports deduction. You can claim these expenses on line 21500 or line 33099. You can also split the claim between these two lines, as long as the total of the amounts claimed is not more than the total expenses paid. You may claim whichever is better for you. For more information, go to Line 21500 – Disability supports deduction.

Refundable medical expense supplement (line 45200)

The refundable medical expense supplement is a refundable tax credit available to working individuals with low incomes and high medical expenses. For more information, go to Line 45200 – Refundable medical expense supplement.