Why claim medical expenses
You can reduce the amount of federal tax you pay by claiming a non-refundable tax credit on a wide variety of medical expenses, including hospital services, nursing home fees, and medical supplies.
You may be able to claim medical expenses for yourself, your spouse or common-law partner, your dependent children (under 18 years of age), and other dependants.
Conditions for claiming medical expenses
To claim medical expenses, the expenses must:
- be eligible
- have been paid by you or your spouse or common-law partner
- have been paid within a 12-month period ending in 2016 and not claimed for 2015
Before filing your return, make sure you are claiming eligible medical expenses. If you claim expenses that are not eligible (for example, athletic or fitness-club fees or over-the-counter medications), the Canada Revenue Agency (CRA) may reassess your return accordingly.
Claiming travel expenses
Did you travel at least 40 kilometres (one way) from your home to get medical services? If so, you may be able to claim the public transportation (for example, taxi, bus, or train) expenses you paid. Where public transportation is not readily available, you may be able to claim vehicle expenses instead.
Did you travel at least 80 kilometres (one way) from your home to get medical services? If so, you may be able to claim accommodation, meal, and parking expenses in addition to your transportation expenses.
Did someone accompany you? If so, you may be able to claim that person’s transportation and travel expenses. To make that claim, a medical practitioner must certify in writing that you were not capable of travelling alone to get medical services.
Refundable medical expense supplement
If you have a low income and high medical expenses, you may be able to claim a refundable credit of up to $1,187.
Visit the CRA’s website for more information on eligible medical expenses you can claim on your return or watch Segment 3: Medical Expenses in the CRA’s video series on Tax Measures for Persons with Disabilities.