What can I claim as a medical expense?
You can claim the total eligible medical expenses you or your spouse or common-law partner paid for:
- Your spouse or common-law partner; or
- Your or your spouse’s or common-law partner’s children born in 1992 or later and who depended on you for support
- Your or your spouse’s or common-law partner’s child who was born in 1991 or earlier, or grandchild; or
or your spouse’s or common-law partner’s parent, grandparent, brother,
sister, aunt, uncle, niece, or nephew who was a resident of Canada at
any time in the year
Along with prescribed medications, medical expenses you can claim
include travel expenses for medical services, respite care expenses,
homeopathic services, tutoring services, ambulance transport, and costs
associated with seizure response dogs. Below is a list of medical
expenses you can and cannot claim in your tax return.
Expenses you can claim: http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns300-350/330/llwbl-eng.html
Expenses you cannot claim: http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns300-350/330/ntllwbl-eng.html
An authorized medical practitioner must prescribe expenses and
original receipts must support claims. Eligible expenses must have been
paid in the claim period and any reimbursements from insurance
companies, work medical plans, etc. must be deducted from the amount
For more information about medical expenses, read this Canadian Revenue Agency (CRA) webpage.