Most, non-cosmetic, dental expenses are tax deductible. Let’s look at what can and cannot be claimed when filing your tax return, as well as how to claim these expenses.
The Medical Expense Tax Credit (METC) is a non-refundable tax credit that you can use to reduce the tax that you paid or may have to pay. You can claim eligible dental expenses paid in any 12-month period ending in the fiscal year in question and which have not been claimed by you or by anyone else in the previous year.
If you paid for dental work, you may be able to claim them as eligible medical expenses on your income tax and benefit return (T1), including:
- Dental care
- Dentures and Implants
Generally, you can claim all amounts paid, even if they were not paid in Canada and only the amount for which you have not been, or will not be, reimbursed.
Where to Claim Dental Expenses & What amounts can you claim?
Line 33099:
Line 33099 is where you claim the total eligible medical expenses you or your spouse or common-law partner paid for any of the following persons:
- Yourself
- Your spouse or common-law partner
- Your or your spouse’s or common-law partner’s children who were under the age of 18 at the end of the fiscal year
What amounts can you claim for line 33099?
You can claim the total of the eligible expenses minus the lesser of the following amounts:
- $2,479
- 3% of your net income (line 23600 of your tax return)
Line 33199:
Line 33199 is where you claim the part of the dental expense you or your spouse or common-law partner paid for any of the following persons who depended on you for support:
- Your or your spouse’s or common-law partner’s children 18 years of age or older, or grandchildren
- Your or your spouse’s or common-law partner’s parents, grandparents, brothers, sisters, uncles, aunts, nephews, or nieces who were residents of Canada at any time in the year
What amounts can you claim for line 33199?
You can claim the total of the eligible expenses minus the lesser of the following amounts:
- $2,479
- 3% of your dependant’s net income (line 23600 of their tax return)
Claiming Dental Expenses for a Deceased Individual
For a person who died in the fiscal year in question, a claim can be made for expenses paid in any 24-month period that includes the date of death if the expenses weren’t claimed for any other year.
How Non-Refundable Dental Expenses Become Refundable
Whereas the Medical Expense Tax Credit is a non-refundable tax credit, the CRA has a refundable tax credit available for working Canadians who have higher medical expenses and low income, called the Refundable Medical Expense Supplement.
The refundable medical expense supplement is a refundable tax credit available to working individuals with low incomes and high medical expenses who meet the income requirement and all of the following conditions:
- You made a claim for medical expenses on line 33200 of your tax return or for the disability support deduction on line 21500.
- You were resident in Canada throughout the fiscal year in question.
- You were 18 years of age or older at the end of the fiscal year.
- Your “adjusted family net income” is less than $55,449
What Documents Are Needed To Support a Medical Expenses Claim?
- Receipts – Must show the name of the company or individual to whom the expense was paid.
- Prescription – If a prescription is required to support a claim.
- Certification in writing — Required if certification in writing is a prerequisite for eligibility.
- Form T2201 – Disability Tax Credit Certificate — If CRA approved DTC is required.
If the person for whom you are claiming the medical expense is already approved for the disability tax credit for the fiscal year in question, you don’t need to send a new Form.
Eligible Dental Claims
Most dental expenses can be used as medical expense deductions when filing your income taxes in Canada, including:
- Dental services
- Fillings
- Cleanings
- Dentures
- Dental implants
- Other dental work not paid by your insurance plan
Exception: The only exception is dental work that is purely cosmetic, such as teeth whitening.
Canada Dental Benefit
The Canada Dental Benefit will provide families with direct payments totaling up to $1,300 per child to cover the cost of dental care. This is the first stage of the government’s plan to ensure that uninsured Canadians receive the dental care they need. Eligibility is either one or two payments depending whether your application was made in the first benefit period. If you paid over $650 for dental care and did not receive a payment in the first benefit period, then you may be eligible for a second payment in the second benefit period.
Make sure you get to the dentist and have your teeth checked — and keep your receipts — because your mouth is a good indicator of your overall dental hygiene and your overall health.
For more on medical expenses from TurboTax below:
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