Eligible medical expenses are amounts that were paid for medical supplies or to health care professionals recognized by the Canada Revenue Agency (CRA) as medical practitioners for the purpose of this tax credit. This designation can differ from province to province. For a list of health care professionals recognized by the CRA as medical practitioners, see Authorized medical practitioners for the purposes of the medical expense tax credit.

Some of the most common eligible expenses are:

• eyeglasses and contact lenses
• hearing aids
• wheelchairs
• ambulance service
• dentures and dental implant
• prescription drugs and medications

Some medical expenses that are not eligible for the credit, include:

• over-the-counter medications, vitamins, or supplements, even if prescribed by a medical practitioner (except vitamin B12 therapy for a person with pernicious anemia, prescription needed)
• cosmetic surgeries and non-surgical procedures purely aimed at enhancing one’s appearance
• organic foods
• devices for measuring blood pressure
• birth control devices (non-prescription)

For more information on the most common eligible and ineligible medical expenses, see the instructions for lines 33099 and 33199.

If you cannot find an expense on the list, call the CVITP dedicated help line at 1-866-398-3488.

Eligible medical expenses can also include travel expenses if medical services are not available near the residence of the individual.

For example, if the individual had to travel at least 40 kilometers (one way), but less than 80 kilometers, from their home to get medical services, they may be able to claim the public transportation expenses they paid (for example, taxis, bus or train) as medical expenses.

To claim transportation and travel expenses, all of the following conditions must be met:

• Substantially equivalent medical services were not available near the individual’s home
• The individual took a reasonably direct travelling route
• It is reasonable, under the circumstances, for the individual to have travelled to that location to get those medical services

If the individual had to travel at least 80 kilometers (one way) from their home to get medical services, they may be able to claim accommodation, meal, and parking expenses in addition to their transportation expenses as medical expenses. The same conditions mentioned above apply.

Medical expenses are eligible even if:

• they were not paid in Canada
• they were paid in any 12-month period ending in the tax year you’re filing for, provided they were not already claimed

12-month period

Individuals can claim eligible medical expenses for any 12-month period ending in 2021, provided the expenses were not previously claimed. When claiming expenses for other dependants, it is important to use the same 12‑month period.

For example, an individual can choose to claim medical expenses paid within the period from January 2021 to December 2021. In general, medical expenses can be claimed in any 12-month period ending in the tax year you’re filing for.

Alternatively, it is acceptable to claim for the period of July 2020 to June 2021 as illustrated in the graph, keeping in mind that expenses can only be claimed once.

Refundable medical expense supplement

In some cases, claiming the non-refundable tax credit for medical expenses may not affect the end result of an individual’s tax return as they might not have any tax payable. However, it is still recommended that you claim their medical expenses, as the individual may qualify for the Refundable medical expense supplement.

This supplement is available to individuals with a modest working income who have claimed eligible medical expenses or an amount for the disability supports deduction (line 21500). The individual may be eligible if all of the following apply:

• they have medical expenses claimed on line 33200 or have claimed an amount for the disability supports deduction on line 21500
• they were a resident in Canada throughout the tax year
• they were 18 or older at the end of the tax year
• they have working income exceeding $3,751

For more information see Line 45200 - Refundable medical expense supplement

Slips required:

• T4 – Statement of Remuneration Paid (ABC Cleaning Inc.)

Medical receipts provided:

• $250.00 – 2021-05-20 – ambulance service
• $35.00 – 2021-05-23 – crutches
• $275.00 – 2021-07-02 – hinged knee brace
• $1,600.00 – 2021-08-04 to 2021-11-10 – physiotherapy
• $3,000.00 – 2021-02-03 – braces (orthodontic work)

Mario is a single individual who works full time for a cleaning company named ABC Cleaning Inc. Unfortunately for Mario, he incurred a lot of medical expenses within the same year. He underwent some orthodontic work and also sustained an injury that required ambulance service, crutches, a knee brace and some physiotherapy. Mario has no medical or dental coverage and therefore paid the full amounts for his medical fees.

Points to remember:

• It is not necessary to enter each medical receipt individually; they can be added together and you can enter the total amount of eligible expenses
• The eligible medical expenses claimed must be reduced by any amount that has been reimbursed. In Mario's case, he can claim the full amount since he did not have any medical coverage and therefore did not receive any reimbursement
• Because Mario earns a modest working income, and is claiming a large amount of medical expenses, he is eligible for the refundable medical expense supplement (line 45200). UFile will automatically calculate the amount claimed on line 45200
• Although in this scenario, Mario was able to claim physiotherapy as a medical expense, it is still important to consult the list of Authorized medical practitioners for the purposes of the medical expense tax credit to ensure that the receipts you are claiming are from health care professionals that are recognized in your province

Information slip for Mario:

T4 - Statement of Remuneration Paid

Dependant 1:

Jack Schneider

Date of birth: April 11, 2009

Relationship: son

Social insurance number (SIN): 000 000 000

Dependant 2:

Adam Jones

Date of birth: May 18, 1941

Relationship: Elizabeth’s father

Social insurance number (SIN): 000 000 000

Address: 300 Queen St Apt 14

City, Province X0X 0X0

Marital status: Widowed

Slips required:

• T4 – Statement of Remuneration Paid (Michael)
• T4 – Statement of Remuneration Paid (Elizabeth)
• T4A (OAS) – Statement of Old Age Security (Adam)
• T4A(P) – Statement of Canada Pension Plan Benefits (Adam)

Medical receipts provided:

Adam:

• $1,500.00 – 2020-12-02 – Hearing aid (receipt shows: 80% was reimbursed by a medical insurance plan). Not previously claimed on the 2020 return
• $600.00 – 2021-11-21 – Dental services (fillings and routine cleanings) (No amount was reimbursed)

Jack:

• $3,500.00 – 2021-03-12 – Orthodontic braces (receipt shows: $2,000 reimbursed by a medical insurance plan)
• $350.00 – 2020-12-29 – Prescription eyeglasses (receipt shows: $200 was reimbursed by a medical insurance plan). Not previously claimed on the 2020 return

Elizabeth:

• $550.00 – 2021-05-06 – Prescription contact lenses (receipt shows: $200 was reimbursed by a medical insurance plan)
• $300.00 – 2021-05-23 – Prescription for Vitamin B12 for Elizabeth's anemia (receipt shows: 80% was reimbursed by a medical insurance plan)

Michael:

• $800.00 – 2021-06-11 – Prescription drugs (receipt shows: 80% was reimbursed by a medical insurance plan)

Michael and Elizabeth are married and live with their son, Jack. They also support Elizabeth's father, Adam Jones, who lives in a low-income housing apartment. Michael works for company XYZ Inc. and Elizabeth has a part-time job as a store clerk at Sunny Grocers. Their son, Jack, has no income to report and Elizabeth's father, who is widowed, receives Canada Pension Plan benefits as well as Old Age Security payments. Mr. Schneider has provided you with all of his slips and medical receipts. Although we are only transmitting the returns for Michael and Elizabeth, we are still required to provide complete information for Adam when completing their tax returns.

Points to remember:

• Individuals can claim eligible medical expenses paid in any 12-month period ending in the year the individual is filing their return for. As such, in this scenario, the medical receipts paid in December of 2020 can be claimed on the 2021 return since they were not previously claimed
• The eligible medical expenses claimed must be reduced by any amount that has been reimbursed
• Having a prescription does not automatically render a medical expense eligible. It is therefore necessary to consult the Details of medical expenses on the Canada Revenue Agency website to verify certain expenses paid. In this case, although amounts paid for vitamins are generally not eligible medical expenses, as per the detailed list of medical expenses, Vitamin B12, when prescribed by a health care professional, is considered eligible
• Michael is eligible to claim the medical expenses paid for Adam, since Adam is his spouse's father and is dependent on them for support, even though he does not live with them

Information slips:

T4 for Michael

T4 for Elizabeth

Slips for Adam Jones: T4A (OAS) and T4A(P)