If you’ve paid any medical expenses for yourself, spouse, and dependants the 12-month period of the current tax year, you can claim tax credits on your return. Learn more below about what you can claim and what you cannot.
On this page you’ll find
Medical expenses for yourself, your spouse and your minor children
You can claim medical expenses for yourself, your spouse (or common-law partner) and minor children that you paid in any 12-month period that ends in the current tax year. You get a tax credit for medical expenses that are greater than 3% of your net income or $2,635 (in 2023), whichever is lower.
Caution
If the 12-month period you choose overlaps 2 tax years, be careful not to claim the same expenses in both years.
What you can claim
You can claim expenses like premiums paid to private health care plans and the cost of eyeglasses and hearing aids. Learn more about which expenses you can claim.
What you can’t claim
You can’t claim expenses like fitness club fees, over-the-counter medications or cosmetic medical procedures, for example, teeth whitening, liposuction and hair transplants.
Medical expenses for other dependants
You can also claim the medical expenses of:
- your adult dependent children or those of your spouse or common-law partner, and
- other dependants, including parents, grandchildren, grandparents and siblings.
For each dependant:
- You can claim medical expenses paid in any 12-month period ending in the current tax year. But you must use the same 12-month period that you use to claim your own personal medical expenses.
- You get a tax credit for medical expenses that are greater than 3% of the dependant’s net income or $2,421 (in 2021), whichever is lower.
There is no maximum limit for the total amount you can claim in a 12-month period.
2 tips for claiming medical expenses
- Claim medical expenses on the tax return of the lower-income family member who pays tax.
- Group your medical expenses into the 12-month period that gives you the biggest claim. You do not have to use the calendar year.
Attendant care expenses
You can claim:
- the entire amount you pay for your full-time care in a nursing home (in most cases)
- the cost of salaries and wages paid for attendant care in your home or someone else’s home, a retirement home, a seniors home or other institution. The attendant must be age 18 or over and can’t be your spouse or common-law partner.
Learn more about attendant care expenses.
Caution
You can’t claim:
- fitness club fees
- over-the-counter medications
- cosmetic medical procedures
Summary
You may save money on your tax return by claiming medical expenses you’ve paid for. You should know:
- You can claim medical expenses for yourself, your spouse, and dependants that you paid for, within the 12-month period that ends in the current year.
- You can receive a tax credit for medical expenses which are greater than either 3% of your net income or $2,635 (in 2023).
- You cannot claim expenses such as fitness club fees, over-the-counter medication, or cosmetic medical procedures.
- You can claim attendant care expenses which can include full-time care in a nursing home and the salaries and wages of an attendant if they are over 18 and not your spouse or common-law partner.
