If you paid for healthcare expenses, you may be able to claim them as eligible medical expenses on your income tax and benefit return.

This could result in receiving a non-refundable tax credit that you can use to reduce the tax that you paid or may have to pay. 

What documents do I need to keep and submit?

If you are filing your tax return electronically or on paper, you do not need to send any supporting documents, but you do need to keep them in case the CRA asks to see them later.

  • Receipts must show the name of the company or individual to whom an expense was paid.
  • Receipts for attendant care or therapy paid to an individual should also show the individual’s social insurance number.
  • Receipts should also show the purpose of the payment, the date of payment, the name of the patient, and, if applicable, the medical practitioner who prescribed the purchase or gave the service.
  • In addition to receipts, the CRA may ask to see proof of payment (such as bank or credit card statements) or proof of support (such as a lease agreement or grocery receipts) if you are claiming amounts for a dependant who is 18 or older.

What expenses can I claim?

The following is a list of 122 items that you may be eligible to claim, and 12 expenses that you can't.

To learn more about the specifics of any of these items, simply click on LEARN MORE at the end of the row (where applicable).

Eligible - Is the item eligible
Prescription - Is a prescription required
Certification - Is certification in writing required
T2201 - Is a T2201 form required

Medical expenseYesPrescriptionCertification

T2201Learn More
Acoustic coupler Yes Yes No No  
Air conditioner Yes Yes No No  LEARN MORE
Air filter, cleaner, or purifier Yes Yes No No  LEARN MORE
Altered auditory feedback devices Yes Yes No No    LEARN MORE
Ambulance service Yes No No No  LEARN MORE
Artificial eye or limb Yes No No No  
Assisted breathing devices Yes No No No  LEARN MORE
Athletic or fitness club fees NoN/A N/A N/A  
Attendant care expenses See details See details See details See details  LEARN MORE
Audible signal devices Yes Yes No No  LEARN MORE
Baby breathing monitor Yes Yes Yes No  LEARN MORE
Bathroom aids Yes Yes No No  LEARN MORE
Birth control devices (non-prescription) NoN/A N/A N/A  
Bliss symbol boards Yes Yes No No  LEARN MORE
Blood coagulation monitors Yes Yes No No  LEARN MORE
Blood pressure monitors NoN/A N/A N/A  
Bone conduction receiver Yes No No No  
Bone marrow transplant Yes No No No  LEARN MORE
Braces for a limb Yes No No No  LEARN MORE
Braille note-taker devices Yes Yes No No  LEARN MORE
Braille printers, synthetic speech systems, large print-on-screen devices Yes Yes No No  LEARN MORE
Breast prosthesis Yes Yes No No  LEARN MORE
Cancer treatment Yes No No No  LEARN MORE
Catheters, catheter trays, tubing or other products Yes No No No  LEARN MORE
Certificates Yes No No No  LEARN MORE
Chair Yes Yes No No  LEARN MORE
Cochlear implant Yes No No No  
Computer peripherals Yes Yes No No  LEARN MORE
Cosmetic surgery before March 5, 2010 Yes No No No  LEARN MORE
Cosmetic surgery after March 4, 201See detailsSee details See details See details  LEARN MORE
Crutches Yes No No No  
Deaf-blind intervening services Yes No No No  LEARN MORE
Dental services Yes No No No  LEARN MORE
Dentures and dental implants Yes No No No  
Devices or software Yes Yes No No  LEARN MORE
Diapers or disposable briefs Yes No No No  LEARN MORE
Diaper services NoN/A N/A N/A  
Doctor – see Medical services by medical practitioners Yes No No No  LEARN MORE
Driveway access Yes No No No  LEARN MORE
Drugs and medical devices bought under Health Canada’s Special Access Program Yes No No No  LEARN MORE
Elastic support hose Yes Yes No No  LEARN MORE
Electrolysis Yes No No No  LEARN MORE
Electronic bone healing devices Yes Yes No No  
Electronic speech synthesizers Yes Yes No No  LEARN MORE
Electrotherapy devices Yes Yes No No  LEARN MORE
Environment control system (computerized or electronic) Yes Yes No No  LEARN MORE
Extremity pump Yes Yes No No  LEARN MORE
Fertility-related procedures See details See details See details See details  LEARN MORE
Furnace Yes Yes No No  LEARN MORE
Gluten-free products See details See details See details See details  LEARN MORE
Group home – see Attendant care and care in a facility See details See details See details See details  LEARN MORE
Health plan premiums paid by an employer and not included in your income NoN/A N/A N/A  
Hearing aids Yes No No No  LEARN MORE
Heart monitoring devices Yes Yes No No  LEARN MORE
Hospital bed Yes Yes No No  LEARN MORE
Hospital services Yes No No No  LEARN MORE
Ileostomy and colostomy pads Yes No No No  LEARN MORE
Infusion pump Yes Yes No No  LEARN MORE
Injection pens (such as an insulin pen) Yes Yes No No  LEARN MORE
Insulin or substitutes Yes Yes No No  
In vitro fertility program Yes No No No  LEARN MORE
Kidney machine (dialysis) Yes No No No  LEARN MORE
Laboratory procedures or services Yes Yes No No  LEARN MORE
Large print-on-screen devices Yes Yes No No  LEARN MORE
Laryngeal speaking aids Yes No No No  
Laser eye surgery Yes No No No  LEARN MORE
Lift or transportation equipment (power-operated) Yes Yes No No  LEARN MORE
Liver extract injections Yes Yes No No  LEARN MORE
Medical cannabis (marihuana) Yes No No No  LEARN MORE
Medical services by medical practitioners Yes No No No  LEARN MORE
Medical services outside Canada Yes No No No  LEARN MORE
Moving expenses Yes No No No  LEARN MORE
Needles and syringes Yes Yes No No  
Note-taking services Yes No Yes No  LEARN MORE
Nurse Yes No No No  LEARN MORE
Nursing home – see Attendant care and care in a facility See details See details See details See details  LEARN MORE
Optical scanners Yes Yes No No  LEARN MORE
Organic food NoN/A N/A N/A  
Organ transplant Yes No No No  LEARN MORE
Orthodontic work Yes No No No  LEARN MORE
Orthopaedic shoes, boots, and inserts Yes Yes No No  
Osteogenesis stimulator (inductive coupling) Yes Yes No No  LEARN MORE
Over-the-counter medications NoN/A N/A N/A  LEARN MORE
Oxygen and oxygen tent Yes Yes No No  LEARN MORE
Oxygen concentrator Yes No No No  LEARN MORE
Pacemakers Yes Yes No No  
Page-turner devices Yes Yes No No  LEARN MORE
Personalized therapy plan Yes Yes No Yes  LEARN MORE
Personal response systems such as Lifeline an Health Line Services NoN/A N/A N/A  
Phototherapy equipment Yes No No No  LEARN MORE
Premiums paid to private health services plans Yes No No No  LEARN MORE
Pre-natal and post-natal treatments Yes No No No  LEARN MORE
Prescription drugs and medications Yes Yes No No  LEARN MORE
Pressure pulse therapy devices Yes Yes No No  LEARN MORE
Provincial and territorial plans NoN/A N/A N/A  LEARN MORE
Reading services Yes No Yes No  LEARN MORE
Real-time captioning Yes No No No  LEARN MORE
Rehabilitative therapy Yes No No No  LEARN MORE
Renovation or construction expenses Yes No No No  LEARN MORE
Respite care expenses – see Attendant care and care in a facility See details See details See details See details  LEARN MORE
School for persons with a mental or physical impairment Yes No Yes No  LEARN MORE
Scooter Yes No No No  LEARN MORE
Service animals Yes No No No  LEARN MORE
Sign language interpretation services Yes No No No  LEARN MORE
Spinal brace Yes No No No  
Standing devices Yes Yes No No  LEARN MORE
Supplements and vitamins NoN/A N/A N/A  LEARN MORE
Talking textbooks Yes No Yes No  LEARN MORE
Teletypewriters Yes Yes No No  LEARN MORE
Television closed caption decoders Yes Yes No No  LEARN MORE
Tests Yes Yes No No  LEARN MORE
Therapy Yes Yes No Yes  LEARN MORE
Training Yes No No No  LEARN MORE
Travel expenses (less than 40km) NoN/A N/A N/A  LEARN MORE
Travel expenses (at least 40 km) See details See details See details See details  LEARN MORE
Travel expenses (at least 80 km) See details See details See details See details  LEARN MORE
Travel expenses (outside of Canada) See details See details See details See details  LEARN MORE
Treatment centre Yes No Yes No  LEARN MORE
Truss for hernia Yes No No No  
Tutoring services Yes No Yes No  LEARN MORE
Vaccines Yes Yes No No  
Van Yes No No No  LEARN MORE
Vehicle device Yes Yes No No  LEARN MORE
Vision devices Yes Yes No No  LEARN MORE
Visual or vibratory signalling device Yes Yes No No  LEARN MORE
Vitamin B12 Yes Yes No No  LEARN MORE
Vitamins – see Supplements and vitamins NoN/A N/A N/A  LEARN MORE
Voice recognition software Yes No Yes No LEARN MORE    
Volume control feature (additional) Yes Yes No No  LEARN MORE
Walking aids Yes Yes No No  LEARN MORE
Water filter, cleaner, or purifier Yes Yes No No  
Wheelchairs and wheelchair carriers Yes No No No  
Whirlpool bath treatments Yes No No No  LEARN MORE
Wigs Yes Yes No No  LEARN MORE

Questions?

For more information about which medical expenses you can claim, please contact your local Avail office or complete the contact form below.

Dan Oler

Dan Oler

Dan is Avail’s expert on all things indirect taxes and what clients need to be aware of when it comes to personal tax issues, GST/HST and PST.

Service Expertise: Tax , Wealth Management , Estate Planning

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