Medical Expense Tax Deductions in Canada
How do I claim medical expenses deductions?
If you are single and have no dependants, you can only get a tax credit for medical expenses you paid for yourself. If you have a family, you can also claim those you paid for your spouse or partner, any dependent children under 18, and other dependants (under certain conditions).
Is there a specific period of time medical expense reimbursement?
Yes, medical expense reimbursement has to fall within any 12-month period ending in the current tax year, and you cannot have claimed them the year before.
How much medical expense is tax deductible?
The deductible medical expense must total a certain amount or percentage of your net income. You will get a tax credit for all eligible medical expenses, even if you paid for services outside Canada, except for amounts that were reimbursed to you. The spouse with the lowest net income usually claims all the medical expenses in the family.
What am I allowed to claim?
Allowable medical expense claims cover a wide range, from eyeglasses, dentures, premiums to private health services plans, to bone marrow or organ transplants. If you paid premiums to a private health services plan for extended health benefits, or a dental plan, you can claim those, Make sure they have been deducted from your pay and not paid by your employer. If you had to travel to get medical services, you may be able to claim those expenses under medical expenses.
What are examples of medical expenses I cannot deduct?
You cannot deduct over-the-counter supplements, diaper service, organic food, blood pressure monitors or fitness club fees.
What about persons with disabilities?
Make sure that the CRA has on file a valid T2201 Form Disability Tax Credit Certificate before you submit your return if you are claiming the expenses for yourself or another person with a disability. Otherwise, there will be delays in assessing your return.
If you have mobility impairment and you paid for renovations to make your home more accessible, you may be able to claim those expenses under medical expenses. If the renovations were extensive, you may be eligible for the HST Tax Rebate too. Certain attendant care expenses (like food preparation, laundry services, health care, etc.) can be claimed under medical expenses deductions.
For more information, please consult the CRA website today.