Canada (CRA) — Medical Expense Tax Credit

📌 What it is

The medical expense tax credit is a non-refundable federal tax credit you can claim on your Canadian tax return for eligible medical expenses you or your spouse/common-law partner paid during a 12-month period ending in the tax year. The total must exceed the lesser of 3% of your net income or a fixed dollar amount (indexed each year). (Canada)

✅ Who you can claim for

You can claim eligible medical expenses paid for:

• Yourself
• Your spouse or common-law partner
• Your children under 18
• Other dependants (e.g., adult children, parents) who depended on you for support (Canada)

📋 Common types of eligible expenses

The CRA maintains a detailed list of eligible medical expenses. Common examples include: (Canada)

Healthcare services & treatments

• Fees paid to medical practitioners, dentists, nurses
• Hospital services
• Dental care and orthodontic work
• Laboratory and diagnostic tests
• Fertility and in-vitro procedures

Medical supplies & devices

• Prescription drugs and medications
• Hearing aids and batteries
• Eyeglasses and contact lenses
• Ambulance services
• Assisted-breathing devices (e.g., CPAP)
• Artificial limbs or eyes
• Orthopaedic devices and braces
• Medical cannabis (if medically authorized)

Other eligible costs

• Travel costs (e.g., transportation, accommodation, meals) if travel was required for medical care and meets CRA distance rules
• Certain renovation costs for disability access
• Premiums paid to private health plans (if covering eligible medical services) (Canada)

❌ What generally isn’t eligible

• Cosmetic procedures done purely for appearance (e.g., liposuction, teeth whitening)
• Fitness/gym or over-the-counter supplements
• Non-prescription products that aren’t medically necessary (Canada)

📌 Important rules

• Receipts and documentation are required to support claims.
• You can only claim expenses not reimbursed by insurance.
• You can choose the most advantageous 12-month period ending in the tax year. (Canada)

Québec (Revenu Québec) — Medical Expense Credits

Québec also offers tax relief for medical expenses through two main credits:

🧾 1. Non-refundable tax credit for medical expenses

This works similarly to the federal credit:

• You can claim eligible medical expenses that exceed 3% of your net family income.
• The expenses must be paid within a 12-month period ending in the tax year. (Revenu Québec)

💰 2. Refundable tax credit for medical expenses

• This is a refundable tax credit (you can get money back even if no tax is owed) if you meet certain conditions (e.g., age 18+, resident of Québec all year, minimum work income) and have claimed medical expenses or the disability supports deduction. (Revenu Québec)

📋 Eligible expenses in Québec

Québec’s eligibility closely mirrors the federal list, with its own comprehensive publication (IN-130) that details eligible medical expenses. Common eligible items include: (Revenu Québec)

• Payments to doctors, dentists, paramedical professionals, and hospitals
• Prescription drugs and medications (from licensed pharmacists)
• Vision care (prescribed glasses or contact lenses)
• Dental services
• Ambulance transportation
• Renovation or moving costs for improved accessibility in certain cases
• Premiums to private and public health plans (including Québec drug plan premiums)

📌 Key differences from federal

• Québec allows family income pooling for the 3% threshold for medical expenses.
• Québec credits are 20% of the eligible amount (federal is generally 15%). (CFFP)

🧠 Tips When Claiming

• Keep all receipts and supporting documents for CRA or Revenu Québec.
• Decide the best 12-month period (ending in the tax year) to maximize your deductible expenses.
• Compare claiming on your return or your spouse’s, especially if one has a lower income. (Canada)

📖 Tax Tip – Request a Detailed Pharmacy Tax Receipt for Excess Costs

🔔 What to do:
Ask your Canadian pharmacy to print a detailed, line‑by‑line tax‑ready receipt for your prescription‑drug purchases (not just a yearly summary), showing the amount you paid out of pocket after insurance or RAMQ.

✅ What the detailed tax receipt should show

Make sure the receipt includes all of the following for each prescription or report row:

• 🧾 Patient name – Your full legal name.
• 📅 Date of service/payment – When each prescription was filled or paid.
• 💊 Description of service – Prescription drug name, strength, and quantity (often including the DIN – Drug Identification Number).
• 💰 Amount paid by you – Your out‑of‑pocket cost (copay, deductible, or fully uninsured amount).
• 🛡️ Amount covered by insurance / RAMQ – If your pharmacy can separate it, this helps you confirm the CRA‑eligible portion.
• 🏥 Pharmacy details – Pharmacy name, address, and contact information.
• 📄 Receipt / voucher number – Individual transaction or line‑item numbering for traceability.

This detailed receipt lets you accurately total eligible medical expenses and, if audited, clearly prove that the CRA line 33099–33199 reflects only the amount you personally paid.

If you want, I can also provide an eligible expenses checklist formatted for printing or a short example calculation to help you estimate your tax benefit.

About Expert Fiscaliste

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At Expert Fiscaliste, we specialize in providing expert income tax preparation and consulting services for both individuals and businesses.

The 2025 Tax Season is Now Open!
The Netfile and Refile systems for CRA and Revenu Québec are officially open, so it’s the perfect time to file your 2025 tax returns. Let us help you navigate the process and ensure your returns are filed correctly and on time.

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