If you paid for medical expenses in 2021 and were not reimbursed for them, you may be able to claim them on your tax return.
If any of your expenses are eligible, this could result in you receiving a non-refundable tax credit that you can use to reduce the amount of tax that you paid or may have to pay.
Which medical expenses can I claim?
You can only claim eligible medical expenses (see list below) on your tax return if you, or your spouse, or common-law partner:
- paid for the medical expenses in any 12-month period ending in 2021
- did not claim them in 2020
For all expenses, you can only claim the part of the expense that you or someone else have not been and will not be reimbursed for. However, the expense can be claimed if the reimbursement is included in your or someone else's income and the reimbursement was not deducted anywhere else on your tax return.
For couples, who should claim the expenses?
Compare the amount you can claim with the amount your spouse or common-law partner would be able to claim. It may be better for the spouse or common-law partner with the lower net income to claim the eligible medical expenses.
Claiming expenses as a disability support
If you have an impairment in physical or mental functions, you may be able to claim some medical expenses as a disability supports deduction.
Full details are available HERE.
Low income and high medical expenses?
The refundable medical expense supplement is a refundable tax credit available to working individuals with low incomes and high medical expenses.
Full details are available HERE.
Claiming expenses for a dependant who passed away
A claim can be made for expenses paid in any 24-month period that includes the date of death. It only applies if the expenses were not claimed for any other year.
List of eligible (and ineligible) expenses
Eligible - Is the item eligible to claim
Prescription - Is a prescription required to be eligible
Certification - Is certification in writing required to be eligible
T2201 - Is a T2201 (Disability Tax Credit Certificate) required to be eligible
- click on any of the blue colored Medical Expense titles to see details
- if viewing on a mobile device, the list is best viewed in horizontal/landscape mode
|Air filter, cleaner, or purifier||Yes||Yes||No||No|
|Altered auditory feedback devices||Yes||Yes||No||No|
|Artificial eye or limb||Yes||No||No||No|
|Assisted breathing devices||Yes||No||No||No|
|Athletic or fitness club (gym) fees||No||N/A||N/A||N/A|
|Attendant care and care in a facility||See details||See details||See details||See details|
|Audible signal devices||Yes||Yes||No||No|
|Baby breathing monitor||Yes||Yes||Yes
|Birth control devices (non-prescription)||No||N/A||N/A||N/A|
|Bliss symbol boards||Yes||Yes||No||No|
|Blood coagulation monitors||Yes||Yes||No||No|
|Blood pressure monitors||No||N/A||N/A||N/A|
|Bone conduction receiver||Yes||No||No||No|
|Bone marrow transplant||Yes||No||No||No|
|Braces for a limb||Yes||No||No||No|
|Braille note-taker devices||Yes||Yes||No||No|
|Braille printers, speech systems, on-screen devices||Yes||Yes||No||No|
|Catheters, catheter trays, tubing or other products||Yes||No||No||No|
|Cosmetic surgery||See details||See details||See details||See details|
|Cosmetic surgery solely for cosmetic procedures||No||N/A||N/A||N/A|
|Deaf-blind intervening services||Yes||No||No||No|
|Dentures and dental implants||Yes||No||No||No|
|Devices or software||Yes||Yes||No||No|
|Diapers or disposable briefs||Yes||No||No||No|
|Drugs/devices through the Special Access Program||Yes||No||No||No|
|Elastic support hose||Yes||Yes||No||No|
|Electronic bone healing devices||Yes||Yes||No||No|
|Electronic speech synthesizers||Yes||Yes||No||No|
|Environment control system||Yes||Yes||No||No|
|Fertility-related procedures||See details||See details||See details||See details|
|Gluten-free food products||See details||See details||See details||See details|
|Health plan premiums paid by an employer||No||N/A||N/A||N/A|
|Heart monitoring devices||Yes||Yes||No||No|
|Ileostomy and colostomy pads||Yes||No||No||No|
|Injection pens (such as an insulin pen)||Yes||Yes||No||No|
|Insulin or substitutes||Yes||Yes||No||No|
|In vitro fertility program||Yes||No||No||No|
|Kidney machine (dialysis)||Yes||No||No||No|
|Laboratory procedures or services (COVID tests)||Yes||Yes||No||No|
|Large print-on-screen devices||Yes||Yes||No||No|
|Laryngeal speaking aids||Yes||No||No||No|
|Laser eye surgery||Yes||No||No||No|
|Lift or transportation equipment (power-operated)||Yes||Yes||No||No|
|Liver extract injections||Yes||Yes||No||No|
|Medical services by medical practitioners (specialist)||Yes||No||No||No|
|Medical services outside Canada||Yes||No||No||No|
|Mobile applications that help with blood glucose||No||N/A||N/A||N/A|
|Needles and syringes||Yes||Yes||No||No|
|Orthopaedic shoes, boots, and inserts||Yes||Yes||No||No|
|Osteogenesis stimulator (inductive coupling)||Yes||Yes||No||No|
|Oxygen and oxygen tent||Yes||Yes||No||No|
|Personalized therapy plan||Yes||Yes||No||Yes|
|Personal response systems (Lifeline, Health Line)||No||N/A||N/A||N/A|
|Premiums paid to private health services plans||Yes||No||No||No|
|Pre-natal and post-natal treatments||Yes||No||No||No|
|Prescription drugs and medications||Yes||Yes||No||No|
|Pressure pulse therapy devices||Yes||Yes||No||No|
|Provincial and territorial health care plans||No||N/A||N/A||N/A|
|Renovation or construction expenses||Yes||No||No||No|
|School for persons with an impairment||Yes||No||Yes||No|
|Sign language interpretation services||Yes||No||No||No|
|Supplements and vitamins||No||N/A||N/A||N/A|
|Television closed caption decoders||Yes||Yes||No||No|
|Travel expenses - less than 40 km||No||N/A||N/A||N/A|
|Travel expenses - at least 40 km||See details||See details||See details||See details|
|Travel expenses - at least 80 km||See details||See details||See details||See details|
|Travel expenses (outside of Canada)||See details||See details||See details||See details|
|Truss for hernia||Yes||No||No||No|
|Vision devices (eyeglasses, contact lenses)||Yes||Yes||No||No|
|Visual or vibratory signalling device||Yes||Yes||No||No|
|Voice recognition software||Yes||No||Yes||No|
|Volume control feature||Yes||Yes||No||No|
|Water filter, cleaner, or purifier||Yes||Yes||No||No|
|Wheelchairs and wheelchair carriers||Yes||No||No||No|
|Whirlpool bath treatments (hot tub)||Yes||No||No||No|
If you have any questions about this article or medical expenses, please contact the Avail CPA Help Desk using the form below.
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