How to Claim Medical Expenses on Your Canadian Tax Return in 2026 for the 2025 Tax Year
Learn how to claim eligible medical expenses on your 2025 Canadian income tax return filed in 2026, including who can claim, the 12-month expense period, lines 33099 and 33199, required receipts and CRA filing rules.
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For the 2025 tax return filed in 2026, eligible medical expenses are claimed as federal non-refundable tax credits. Expenses for yourself, your spouse or common-law partner, and dependent children under 18 are generally reported on line 33099. Eligible expenses for certain other dependants are calculated separately and reported on line 33199. You may choose any 12-month period ending in 2025, provided the expenses were not claimed for 2024. Keep receipts and any required prescriptions, certifications or approved Form T2201 documents in case the Canada Revenue Agency asks for them.
What you need
- Eligible medical expenses that you or your spouse or common-law partner paid.
- A selected 12-month expense period ending in 2025, with expenses not previously claimed for 2024.
- Receipts showing the company or individual to whom the expense was paid.
- Any prescription or written certification required for the particular medical expense.
- An approved Form T2201, Disability Tax Credit Certificate, when the CRA's eligibility rules for the particular expense require it.
- The net income amounts needed to calculate the medical expense tax credit.
- Information identifying the person for whom each medical expense was paid.
Eligibility
You may claim eligible medical expenses that you or your spouse or common-law partner paid during a qualifying 12-month period ending in 2025, as long as those expenses were not claimed for 2024. You can generally claim only the portion of an eligible expense that has not been and will not be reimbursed. An expense may still qualify where the reimbursement was included in income and was not deducted elsewhere on the tax return.
Line 33099 is used for eligible medical expenses paid for yourself, your spouse or common-law partner, and your or your spouse's or common-law partner's children who were under 18 at the end of 2025. Line 33199 is used for allowable medical expenses paid for certain other dependants who depended on you for support, including children aged 18 or older, grandchildren, and specified relatives. For specified relatives other than children or grandchildren, the person must have been resident in Canada at some time during the year.
How to do it
- Choose a 12-month period ending in 2025. Include only eligible expenses paid during that period that were not claimed for 2024.
- Review the CRA list of eligible medical expenses. Confirm whether each expense requires a prescription, written certification or approved Form T2201.
- Remove any amount for which you have been or will be reimbursed, unless the reimbursement is included in income and was not deducted elsewhere on the return.
- Add the eligible expenses paid for yourself, your spouse or common-law partner, and qualifying children under 18. Report the total on line 33099 of Step 5, Federal tax.
- For line 33099, subtract the lesser of 3% of your net income on line 23600 or $2,834. The resulting allowable amount forms part of the federal medical expense tax credit calculation.
- Calculate eligible medical expenses separately for each other dependant covered by line 33199. For each dependant, subtract the lesser of 3% of that dependant's net income or $2,834 from the eligible expenses paid for that dependant, then report the allowable amount as required on line 33199.
- Complete the corresponding provincial or territorial medical expense credit on your provincial or territorial Form 428 where applicable. Quebec residents should use the applicable Revenu Québec rules.
- File your income tax and benefit return electronically using eligible tax software and NETFILE, through another available CRA filing option for which you qualify, through a tax preparer, or by paper.
- Keep receipts and other supporting documents. Do not send them with a standard tax return unless the CRA asks for them later.
How medical expenses are claimed on a Canadian tax return in 2026
Canadians filing their 2025 income tax and benefit return in 2026 can claim qualifying medical expenses through the federal Medical Expense Tax Credit. This is a non-refundable tax credit, so an allowable claim can reduce federal income tax otherwise payable.
The main federal reporting lines are line 33099 for yourself, your spouse or common-law partner and dependent children under 18, and line 33199 for certain other dependants.
Which medical expenses can you claim?
Only expenses recognized as eligible under the Income Tax Act and CRA medical expense rules can be included. Common eligible categories include qualifying prescription drugs, certain medical devices, eligible dental and orthodontic treatment, qualifying medical services, certain private health services plan premiums and some qualifying travel expenses for medical care. Eligibility conditions vary by expense.
Some expenses require a prescription, written certification from a medical practitioner or an approved Form T2201. The CRA's current medical expense list should therefore be checked for each expense before it is included.
Common items that the CRA identifies as not eligible include over-the-counter medications, vitamins and supplements, even where some of these products may have been recommended or prescribed.
What 12-month period can you use for medical expenses?
For the 2025 tax return filed in 2026, you can choose any 12-month period ending in 2025. The expenses must not have been claimed by you or anyone else for 2024.
This means the claim period does not necessarily have to be January 1 to December 31, 2025. Choosing a different consecutive 12-month period ending during 2025 may allow you to group significant medical expenses together, provided all CRA requirements are satisfied.
Special period when a person has died
For a person who died in 2025, medical expenses may generally be claimed for a 24-month period that includes the date of death, provided the expenses have not been claimed for another year. Additional rules apply to final returns.
Who can claim medical expenses on line 33099?
Line 33099 covers eligible medical expenses that you or your spouse or common-law partner paid for yourself, your spouse or common-law partner, and your or your spouse's or common-law partner's children who were under 18 at the end of the tax year.
For the 2025 return, enter the total qualifying expenses and subtract the lesser of 3% of the claimant's net income on line 23600 or $2,834. Because the calculation depends partly on net income, the CRA recommends comparing the result for spouses or common-law partners. In some situations, the spouse or partner with the lower net income may receive the larger allowable amount.
Who can claim medical expenses on line 33199?
Line 33199 is for eligible medical expenses paid for certain other people who depended on you for support. These can include your or your spouse's or common-law partner's children who were 18 or older at the end of the year, grandchildren, parents, grandparents, brothers, sisters, uncles, aunts, nephews and nieces. The CRA applies Canadian-residency requirements to specified relatives covered by this line.
The calculation must be performed separately for each dependant. For each person, subtract the lesser of 3% of that dependant's net income or $2,834 from the qualifying medical expenses paid for that person.
Can you claim reimbursed medical expenses?
Generally, you cannot claim the portion of a medical expense for which you have been or will be reimbursed. The CRA provides an exception where the reimbursement is included in someone's income, such as a taxable benefit, and the reimbursement has not been deducted elsewhere on the tax return.
What receipts and documents should you keep?
Keep receipts supporting every medical expense you claim. The CRA states that receipts must identify the company or individual to whom the expense was paid. The CRA may also request information showing the reason for the payment, the patient and, where applicable, the medical practitioner who prescribed or provided the service.
Depending on the expense, you may also need a prescription, written certification from a medical practitioner or an approved Form T2201. If the person is already approved for the Disability Tax Credit for 2025 and the medical-expense rule requires that approval, a new Form T2201 is not required solely for that existing approval.
For a standard return, the CRA instructs taxpayers not to send medical expense documents with the return. Keep them so they can be provided if requested during a review.
How to report medical expenses on your tax return
Medical expenses are reported in Step 5, Federal tax, of the T1 income tax and benefit return. Use line 33099 for yourself, your spouse or common-law partner and qualifying dependent children under 18. Use line 33199 for the allowable medical expenses of other qualifying dependants.
The resulting allowable medical expense amount contributes to the federal non-refundable tax credit calculation. Provinces and territories also provide medical expense tax credits through the applicable provincial or territorial tax forms. The provincial or territorial thresholds and calculations may differ from the federal calculation. Quebec residents use the applicable Revenu Québec tax return rules.
Can you claim medical expenses online?
Yes. The medical expense claim is included when you prepare and file your income tax return. The CRA permits eligible taxpayers to electronically submit personal income tax returns using certified tax software and NETFILE. For the 2026 filing season, NETFILE opened on February 23, 2026 and accepts 2025 initial personal income tax returns during its announced transmission period.
You may also use another CRA filing method for which you qualify, use a professional tax preparer or submit a paper return.
What is the deadline to claim medical expenses for 2025?
The medical expense claim is made as part of your 2025 income tax and benefit return. For most individuals, that return was due April 30, 2026. If you or your spouse or common-law partner were self-employed in 2025 and the applicable self-employment filing rule applies, the filing deadline was generally June 15, 2026. Any balance owing for 2025 was generally due April 30, 2026.
If you have not yet filed your return, you can still file after the deadline, although late-filing consequences may apply when tax is owing. If you already filed and later discover an eligible medical expense that was omitted, the CRA provides procedures for requesting a change to an assessed tax return rather than filing a second return.
How long does the CRA take to process the claim?
The CRA does not process a medical expense claim as a separate application. It is assessed with your T1 income tax return. Under the CRA's 2026-2027 service standards, the goal for qualifying on-time digitally filed individual income tax returns is to issue a notice of assessment within two weeks. The service standard for qualifying on-time paper T1 returns is 12 weeks. Returns selected for review, returns requiring additional information and certain excluded return types can take longer.
What happens after you file?
The CRA assesses your return and issues a notice of assessment. The CRA may subsequently review your medical expense claim and ask you to provide receipts, prescriptions, certificates, Form T2201 information or other supporting records. Keep all documentation supporting the expenses you claimed.
Frequently asked questions
What line do I use to claim medical expenses on my Canadian tax return?
For the 2025 tax return, use line 33099 for eligible expenses for yourself, your spouse or common-law partner and qualifying children under 18. Use line 33199 for allowable medical expenses paid for certain other dependants.
What medical expense period can I claim on my 2025 tax return?
You can use any 12-month period ending in 2025, provided the expenses included were not claimed by you or anyone else for 2024.
How much of my medical expenses can I claim on line 33099?
For the 2025 federal calculation, total your eligible expenses and subtract the lesser of 3% of your net income on line 23600 or $2,834.
Can I claim medical expenses for my spouse in Canada?
Yes. Eligible medical expenses paid for your spouse or common-law partner can be included with the expenses reported on line 33099, subject to the CRA rules.
Can I claim medical expenses for an adult child?
Potentially. Eligible expenses paid for a child who was 18 or older at the end of the tax year and who depended on you for support can fall under line 33199. The allowable amount is calculated separately for each dependant.
Do I need to send medical receipts with my tax return?
For a standard tax return, the CRA instructs you not to send the supporting documents with the return. Keep receipts and any required prescriptions, certifications or Form T2201 documentation because the CRA may request them later.
Can I claim medical expenses that my insurance reimbursed?
Generally, you can claim only the portion of an eligible medical expense that has not been and will not be reimbursed. A reimbursement may be treated differently if it was included in income and was not deducted elsewhere on the tax return.
Are prescription drugs eligible medical expenses in Canada?
Qualifying prescription drugs and medications can be eligible. The CRA medical expense list identifies the applicable requirements. Over-the-counter medications are generally not eligible.
Can I claim vitamins or supplements as medical expenses?
No. The CRA identifies vitamins and supplements as ineligible medical expenses, including over-the-counter products of this type.
Can I file a medical expense claim online?
Yes. Medical expenses are included in your income tax return, which eligible taxpayers can file electronically through certified tax software using NETFILE or through other available electronic filing options.
Can both spouses claim the same medical expense?
The same expense cannot be claimed twice. The CRA suggests comparing which spouse or common-law partner should claim eligible family medical expenses because the calculation is affected by the claimant's net income.
What if I forgot to claim medical expenses on a tax return I already filed?
After your return has been assessed, you can request a change to the return using the CRA's available adjustment services rather than filing another original return.