Medical Expense Tax Credit Calculator

For 2025, you can claim the portion of eligible medical expenses that exceeds the lesser of 3% of your net income or $2,834. For example, if your net income is $70,000, 3% is $2,100 — so your threshold is $2,100 since it's less than $2,834. If your net income is $120,000, 3% is $3,600 — so the cap of $2,834 kicks in as the lower threshold.

Yes. You can claim eligible medical expenses for yourself, your spouse or common-law partner, and your dependent children under 18 on Line 33099. For other dependants (parents, grandparents, adult children with disability), expenses go on Line 33199 with its own threshold calculation. It's usually best for the lower-income spouse to claim Line 33099 expenses because the 3% threshold scales with their net income — a $30,000 net income spouse has a $900 threshold vs $3,600 for a $120,000 earner. For Line 33199 dependants, both spouses can split the claim flexibly to optimise.

You can claim medical expenses incurred in any 12-month period ending in the tax year, not just the calendar year. This lets you group expenses strategically — for example, a 12-month window from March to February would let you combine November's dental bill, January's prescription glasses, and February's surgery. The end date of the window must fall in the tax year you're filing. You cannot change the window mid-year or split expenses across two windows — each year picks exactly one 12-month period.

Yes. Dental care including exams, fillings, crowns, braces (orthodontics), dentures, root canals, and oral surgery are all eligible medical expenses. Cosmetic dental procedures like teeth whitening are not eligible unless medically necessary (e.g. to restore teeth damaged by accident or disease). Implants are eligible. Cosmetic Invisalign is generally treated as eligible because it corrects malocclusion, similar to traditional braces.

Premiums paid for private health insurance through a non-employer plan (e.g. Blue Cross, Manulife direct plans) are eligible. Premiums for employer-sponsored group health insurance plans are generally NOT eligible because the employer share isn't part of your taxable income — only the employee-paid portion would qualify. Travel medical insurance for trips outside Canada is eligible. Public health insurance premiums (provincial like Ontario OHIP) are not eligible because the public plan is funded by general taxation, not specific premium payment.

Prescription medications dispensed by a licensed pharmacist with a written prescription from a medical practitioner are eligible. Over-the-counter medications are generally NOT eligible even if recommended by a doctor — Tylenol, vitamins, supplements, herbal remedies all fail the prescription test. Exception: prescription vitamins (e.g. high-dose vitamin B12 injections prescribed for deficiency) qualify. Diabetic supplies (insulin, syringes, test strips, monitors) are eligible without a prescription requirement under separate categories.

Yes, if travel is required because the medical service isn't available within 40 kilometres of your home (one-way). For travel of 40-80 km, you can claim transportation costs (e.g. mileage at CRA's reasonable rate, taxi fares, public transit). For travel of 80+ km, you can also claim reasonable accommodation and meal costs for both the patient and one accompanying person (if medically necessary). Air travel and ferry are also eligible at actual cost. Keep receipts and a log of trip dates, distances, and the specific medical service obtained.

The METC itself cannot — it is non-refundable, so it only reduces tax you actually owe. But a separate refundable credit can: the refundable medical expense supplement on Line 45200. For 2025 it pays 25% of your allowable medical expenses (the same amount the METC is based on, plus any disability supports deduction on Line 21500) up to $1,504, and it is reduced by 5% of adjusted family net income above $33,294 — reaching zero at $63,374. You must have been 18 or older at the end of 2025, resident in Canada throughout the year, and have at least $4,390 of employment plus net self-employment income. Complete the Line 45200 chart on the Federal Worksheet.

Yes. Quebec residents file Quebec provincial tax separately and can claim the Quebec Refundable Medical Expense Credit administered by Revenu Québec. Unlike the federal METC (which is non-refundable), the Quebec credit is refundable — it can generate a refund even if you owe no Quebec tax. Eligibility is income-tested and the rules differ from federal METC. Quebec residents should run both calculations: federal METC on Schedule 1 + Quebec provincial credit on TP-1 Schedule B.

Common ineligible expenses: cosmetic procedures (Botox, liposuction, hair transplants, teeth whitening unless medically necessary); over-the-counter medications and supplements without a prescription; gym memberships and fitness equipment (even if recommended by a doctor); funeral or burial expenses; health spa visits; non-prescription glasses or sunglasses; missed-appointment cancellation fees; and any expense your insurance reimbursed (the reimbursed portion is excluded). Birth control pills are eligible if prescribed.