How to Claim Eligible Medical Expenses on Your Canadian Tax Return

Who can claim medical expenses, and on which line?

The Canada Revenue Agency (CRA) treats eligible medical expenses as a federal non-refundable tax credit. The claim is part of Step 5, Federal tax, of your income tax and benefit return. It is not a separate reimbursement application.

• Line 33099: eligible expenses you or your spouse or common-law partner paid for yourselves and your or your partner's children who were under 18 at the end of the tax year.
• Line 33199: the allowable amount for other people who depended on you for support, including adult children or grandchildren. It can also cover specified relatives, such as parents, grandparents and siblings, who were residents of Canada at any time in the year.

Calculate line 33199 separately for each dependant. Compare the result if either spouse or common-law partner could make the claim; the claimant's net income affects the line 33099 calculation. Do not claim the same expense twice.

Which medical expenses are eligible?

Check the specific item in the CRA's list before adding a receipt. Eligible categories can include dental services, qualifying medical services, prescription drugs and medications, certain medical devices, premiums paid to qualifying private health services plans, and travel for medical services when its conditions are met. A receipt alone does not make an item eligible. Some items require a prescription, written certification or an approved Form T2201, Disability Tax Credit Certificate.

For prescription drugs and medications, the CRA generally requires a drug that can lawfully be obtained for the patient only on a medical practitioner's prescription and is recorded by a pharmacist. A brand name by itself does not establish eligibility. Over-the-counter medications, vitamins and supplements are generally ineligible even if prescribed, subject to the CRA's specific vitamin B12 exception. Purely cosmetic procedures and the reimbursed portion of an expense are also generally ineligible. A reimbursed amount may qualify where the reimbursement was included in income and was not deducted elsewhere.

Medical travel: 40 km and 80 km rules

Travel must be reasonable, use a reasonably direct route, and be needed because substantially equivalent medical services were unavailable near your home. At 40 km or more one way, public transportation costs may qualify; vehicle expenses may qualify if public transportation is not readily available. At 80 km or more one way, necessary accommodation, meals and parking may also qualify. Travel under 40 km and travel solely to pick up medication or a device do not qualify under these rules. Keep the records required for your chosen detailed or simplified calculation method.

What is the 12-month claim period?

For the 2025 tax return, choose any consecutive 12-month period ending in 2025. Include eligible expenses paid during that period only if neither you nor anyone else claimed them for 2024. The period need not match the calendar year: July 1, 2024 to June 30, 2025 is one possible choice. This rule lets you choose a claim period; it does not permit claiming an expense twice or carrying an unused credit forward without regard to the 12-month period.

A special rule can allow expenses for a person who died in 2025 to be claimed for any 24-month period that includes the date of death, provided they were not claimed on another return or for another year. If you are preparing that person's return, see the final return procedure.

How do lines 33099 and 33199 affect the credit?

For line 33099 on the 2025 federal return, enter the total eligible family expenses, then subtract the lesser of 3% of the claimant's net income on line 23600 or $2,834. For line 33199, perform that calculation for each qualifying other dependant using that dependant's net income and the same $2,834 ceiling. Enter the resulting allowable amount as directed by the return. If the subtraction leaves no positive amount, those expenses do not produce an allowable amount under that calculation.

Provincial and territorial medical expense calculations can differ. Residents of Quebec must also follow Revenu Québec's rules for their provincial return.

What receipts and supporting documents do you need?

Keep receipts showing who was paid. They should also show the purpose and date of payment, the patient's name and, where applicable, the medical practitioner. Keep proof of payment and proof that an adult dependant relied on you for support if applicable. Check the CRA's entry for each expense for a required prescription, written medical certification or approved Form T2201. If the person already has disability tax credit approval for 2025, a new Form T2201 is not needed solely to establish that existing approval.

Do not send supporting documents with an ordinary electronic or paper return. Keep them in case the CRA requests them during a review.

How do you file the claim?

1. Choose your eligible 12-month period ending in 2025 and sort receipts by patient and payment date.
2. Exclude ineligible and reimbursed amounts; confirm any prescription, certification or Form T2201 requirement.
3. Enter eligible family expenses for line 33099 and calculate any qualifying other dependant's amount separately for line 33199. In tax software, find the medical expenses section and check that its calculated entries reach the correct return lines.
4. Review the federal and applicable provincial or territorial calculations, then file the return and retain your supporting records.

Eligible taxpayers can file a 2025 return online using CRA-certified software and NETFILE. NETFILE's announced transmission period runs from February 23, 2026 to January 29, 2027. A paper return is another filing route; NETFILE has restrictions, including for a deceased taxpayer's return.

What if the filing deadline passed or you already filed?

The filing deadline for most 2025 returns was April 30, 2026. Where the CRA's self-employment filing rule applies to you or your spouse or common-law partner, it was generally June 15, 2026; a 2025 balance owing was due April 30, 2026. The self-employment extension does not apply to the specified business expenditures relating mostly to a tax shelter investment. You can still file an outstanding return, but interest or late-filing penalties may apply where relevant.

If you omitted an eligible expense from a return already filed, wait for your notice of assessment before requesting a change. The CRA offers Change my return, ReFILE where available, and a paper T1-ADJ request. Follow the procedure for changing an assessed return rather than submitting another original return.

The CRA assesses the claim with your return and may later request receipts or other evidence. There is no separate medical expense claim decision or published processing time for that claim alone.