Lines 33099 and 33199 – Eligible medical expenses you can claim on your tax return
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Which medical expenses can you claim?
To know for whom you can claim medical expenses, see How do you claim eligible medical expenses on your tax return?
You can claim only eligible medical expenses 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 2020
- did not claim them in 2019
Generally, you can claim all amounts paid, even if they were not paid in Canada.
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 (such as a benefit shown on a T4, Statement of Remuneration Paid, slip) and the reimbursement was not deducted anywhere else on the tax return.
List of common medical expenses
This list of common medical expenses shows:
- types of medical expenses
- if the expense is eligible
- if you need any supporting documents (such as Form T2201, Disability Tax Credit Certificate)
This list is not exhaustive. You can use the search feature of this list to quickly find a specific medical expense. For more information on eligible medical expenses, see Income Tax Folio S1–F1–C1, Medical Expense Tax Credit.
Medical expense | Eligible expense? | Prescription needed? | Certification in writing needed? | Form T2201 needed? |
---|---|---|---|---|
Acoustic coupler | Eligible | Yes | No | No |
Air conditioner | Eligible | Yes | No | No |
Air filter, cleaner, or purifier | Eligible | Yes | No | No |
Altered auditory feedback devices | Eligible | Yes | No | No |
Ambulance service | Eligible | No | No | No |
Artificial eye or limb | Eligible | No | No | No |
Assisted breathing devices | Eligible | No | No | No |
Athletic or fitness club fees | Not eligible | N/A | N/A | N/A |
Attendant care expenses | See details | See details | See details | See details |
Audible signal devices | Eligible | Yes | No | No |
Baby breathing monitor | Eligible | Yes | Yes |
No |
Bathroom aids | Eligible | Yes | No | No |
Birth control devices (non-prescription) | Not eligible | N/A | N/A | N/A |
Bliss symbol boards | Eligible | Yes | No | No |
Blood coagulation monitors | Eligible | Yes | No | No |
Blood pressure monitors | Not eligible | N/A | N/A | N/A |
Bone conduction receiver | Eligible | No | No | No |
Bone marrow transplant | Eligible | No | No | No |
Braces for a limb | Eligible | No | No | No |
Braille note-taker devices | Eligible | Yes | No | No |
Braille printers, synthetic speech systems, large print-on-screen devices | Eligible | Yes | No | No |
Breast prosthesis | Eligible | Yes | No | No |
Cancer treatment | Eligible | No | No | No |
Catheters, catheter trays, tubing or other products | Eligible | No | No | No |
Certificates | Eligible | No | No | No |
Chair | Eligible | Yes | No | No |
Cochlear implant | Eligible | No | No | No |
Computer peripherals | Eligible | Yes | No | No |
Cosmetic surgery before March 5, 2010 | Eligible | No | No | No |
Cosmetic surgery after March 4, 2010 | See details | See details | See details | See details |
Crutches | Eligible | No | No | No |
Deaf-blind intervening services | Eligible | No | No | No |
Dental services | Eligible | No | No | No |
Dentures and dental implants | Eligible | No | No | No |
Devices or software | Eligible | Yes | No | No |
Diapers or disposable briefs | Eligible | No | No | No |
Diaper services | Not eligible | N/A | N/A | N/A |
Doctor – see Medical services by medical practitioners | Eligible | No | No | No |
Driveway access | Eligible | No | No | No |
Drugs and medical devices bought under Health Canada’s Special Access Program | Eligible | No | No | No |
Elastic support hose | Eligible | Yes | No | No |
Electrolysis | Eligible | No | No | No |
Electronic bone healing devices | Eligible | Yes | No | No |
Electronic speech synthesizers | Eligible | Yes | No | No |
Electrotherapy devices | Eligible | Yes | No | No |
Environment control system (computerized or electronic) | Eligible | Yes | No | No |
Extremity pump | Eligible | Yes | No | No |
Fertility-related procedures | See details | See details | See details | See details |
Filler injections (for removing wrinkles) | Not eligible | N/A | N/A | N/A |
Furnace | Eligible | Yes | No | No |
Gluten-free products | See details | See details | See details | See details |
Group home – see Attendant care and care in a facility | See details | See details | See details | See details |
Health plan premiums paid by an employer and not included in your income | Not eligible | N/A | N/A | N/A |
Hair replacement procedures | Not eligible | N/A | N/A | N/A |
Hearing aids | Eligible | No | No | No |
Heart monitoring devices | Eligible | Yes | No | No |
Hospital bed | Eligible | Yes | No | No |
Hospital services | Eligible | No | No | No |
Hot tub – see Whirlpool bath treatments | See details | See details | See details | See details |
Ileostomy and colostomy pads | Eligible | No | No | No |
Infusion pump | Eligible | Yes | No | No |
Injection pens (such as an insulin pen) | Eligible | Yes | No | No |
Insulin or substitutes | Eligible | Yes | No | No |
In vitro fertility program | Eligible | No | No | No |
Kidney machine (dialysis) | Eligible | No | No | No |
Laboratory procedures or services | Eligible | Yes | No | No |
Large print-on-screen devices | Eligible | Yes | No | No |
Laryngeal speaking aids | Eligible | No | No | No |
Laser eye surgery | Eligible | No | No | No |
Lift or transportation equipment (power-operated) | Eligible | Yes | No | No |
Liposuction | Not eligible | N/A | N/A | N/A |
Liver extract injections | Eligible | Yes | No | No |
Medical cannabis (marihuana) | Eligible | No | No | No |
Medical services by medical practitioners | Eligible | No | No | No |
Medical services outside Canada | Eligible | No | No | No |
Mobile applications that help a person manage their blood glucose level (without actually measuring it) | Not eligible | N/A | N/A | N/A |
Moving expenses | Eligible | No | No | No |
Needles and syringes | Eligible | Yes | No | No |
Note-taking services | Eligible | No | Yes | No |
Nurse | Eligible | No | No | No |
Nursing home – see Attendant care and care in a facility | See details | See details | See details | See details |
Optical scanners | Eligible | Yes | No | No |
Organic food | Not eligible | N/A | N/A | N/A |
Organ transplant | Eligible | No | No | No |
Orthodontic work | Eligible | No | No | No |
Orthopaedic shoes, boots, and inserts | Eligible | Yes | No | No |
Osteogenesis stimulator (inductive coupling) | Eligible | Yes | No | No |
Over-the-counter medications | Not eligible | N/A | N/A | N/A |
Oxygen and oxygen tent | Eligible | Yes | No | No |
Oxygen concentrator | Eligible | No | No | No |
Pacemakers | Eligible | Yes | No | No |
Page-turner devices | Eligible | Yes | No | No |
Personalized therapy plan | Eligible | Yes | No | Yes |
Personal response systems such as Lifeline an Health Line Services | Not eligible | N/A | N/A | N/A |
Phototherapy equipment | Eligible | No | No | No |
Premiums paid to private health services plans | Eligible | No | No | No |
Pre-natal and post-natal treatments | Eligible | No | No | No |
Prescription drugs and medications | Eligible | Yes | No | No |
Pressure pulse therapy devices | Eligible | Yes | No | No |
Provincial and territorial plans | Not eligible | N/A | N/A | N/A |
Reading services | Eligible | No | Yes | No |
Real-time captioning | Eligible | No | No | No |
Rehabilitative therapy | Eligible | No | No | No |
Renovation or construction expenses | Eligible | No | No | No |
Respite care expenses – see Attendant care and care in a facility | See details | See details | See details | See details |
School for persons with a mental or physical impairment | Eligible | No | Yes | No |
Scooter | Eligible | No | No | No |
Service animals | Eligible | No | No | No |
Sign language interpretation services | Eligible | No | No | No |
Spinal brace | Eligible | No | No | No |
Standing devices | Eligible | Yes | No | No |
Supplements and vitamins | Not eligible | N/A | N/A | N/A |
Talking textbooks | Eligible | No | Yes | No |
Teeth whitening | Not eligible | N/A | N/A | N/A |
Teletypewriters | Eligible | Yes | No | No |
Television closed caption decoders | Eligible | Yes | No | No |
Tests | Eligible | Yes | No | No |
Therapy | Eligible | Yes | No | Yes |
Training | Eligible | No | No | No |
Travel expenses (less than 40km) | Not eligible | 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 |
Treatment centre | Eligible | No | Yes | No |
Truss for hernia | Eligible | No | No | No |
Tutoring services | Eligible | No | Yes | No |
Vaccines | Eligible | Yes | No | No |
Van | Eligible | No | No | No |
Vehicle device | Eligible | Yes | No | No |
Vision devices | Eligible | Yes | No | No |
Visual or vibratory signalling device | Eligible | Yes | No | No |
Vitamin B12 | Eligible | Yes | No | No |
Vitamins – see Supplements and vitamins | Not eligible | N/A | N/A | N/A |
Voice recognition software | Eligible | No | Yes | No |
Volume control feature (additional) | Eligible | Yes | No | No |
Walking aids | Eligible | Yes | No | No |
Water filter, cleaner, or purifier | Eligible | Yes | No | No |
Wheelchairs and wheelchair carriers | Eligible | No | No | No |
Whirlpool bath treatments | Eligible | No | No | No |
Wigs | Eligible | Yes | No | No |
How do you claim eligible medical expenses on your tax return?
You can claim eligible medical expenses on line 33099 or line 33199 of your tax return (Step 5 – Federal tax).
Line 33099 – Medical expenses for self, spouse or common-law partner, and your dependant children born in 2003 or later
Use line 33099 to claim eligible medical expenses that 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 18 years of age at the end of the tax year
Line 33199 – Allowable amount of medical expenses for other dependants
Use line 33199 to claim eligible medical expenses that 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 who were 18 years of age or older at the end of the tax year, or grandchildren
- your or your spouse's or common-law partner's parents, grand-parents, brothers, sisters, aunts, uncles, nieces, or nephews who were residents of Canada at any time in the year
Which amount do you enter on your tax return?
Follow these steps to find out how to calculate the amount to enter on lines 33099 and 33199 of your tax return.
Line 33099
Line 33099
Step 1
On line 33099 of your tax return (Step 5 – Federal Tax), enter the total amount that you, or your spouse or common-law partner paid in 2020 for eligible medical expenses.
Step 2
On the line below line 33099, enter the lesser of the following amounts:
- 3% of your net income (line 23600)
or - $2,397
Step 3
Subtract the amount of step 2 from the amount on line 33099, and enter the result on the following line of your tax return (Step 5 – Federal tax).
Step 4
Claim the corresponding provincial or territorial non-refundable tax credit on line 58689 of your provincial or territorial Form 428. If you live in Quebec visit Revenu Québec.
Tax tip
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 (line 23600) to claim the eligible medical expenses.
Line 33199
Line 33199
You have to do the following calculation for each dependant.
Step 1
Add up the total amount that you, or your spouse or common-law partner paid in 2020 for eligible medical expenses.
Step 2
Find out which amount is less between:
- 3% of your dependant's net income (line 23600)
or - $2,397
Step 3
Subtract the lesser amount from Step 2 from the amount from Step 1. Enter the result on line 33199 of your tax return (Step 5 – Federal Tax).
Step 4
Claim the corresponding provincial or territorial non-refundable tax credit on line 58729 of your provincial or territorial Form 428. If you live in Quebec visit Revenu Québec.
Tax tip
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 (line 23600) to claim the eligible medical expenses.
Example – For which spouse or common-law partner would it be more beneficial to claim the expenses?
Richard and Pauline have two children, Jen and Rob. They have reviewed their medical expenses and decided that the 12-month period ending in 2020 they will use to calculate their claim is July 1, 2019, to June 30, 2020. They had the following expenses:
- Richard – $1,500
- Pauline – $1,000
- Jen (their 16-year-old daughter) – $1,800
- Rob (their 19-year-old son) – $1,000
Total medical expenses = $5,300
Since Jen is under 18, Richard and Pauline can combine her medical expenses with theirs, for a total of $4,300. Either Richard or Pauline can claim this amount on line 33099 of their tax return (Step 5 – Federal tax). Since Rob is over 18, his medical expenses should be claimed on line 33199.
Pauline’s net income (on line 23600 of her return) is $32,000. She calculates 3% of that amount, which is $960. Because the result is less than $2,397, she subtracts $960 from $4,300. The difference is $3,340, which is the amount she could claim on her tax return.
Richard’s net income is $48,000. He calculates 3% of that amount, which is $1,440. Because the result is less than $2,352, he subtracts $1,440 from $4,300. The difference is $2,860, which is the amount he could claim on his tax return.
In this case, it is better for Pauline to claim all the expenses for Richard, herself, and their daughter Jen on line 33099.
To decide who should claim the medical expenses for Rob on line 33199, Richard and Pauline will have to make the same calculation using Rob’s net income.
What documents do you need to support your medical expenses claim?
Do not send any documents with your tax return. Keep them in case the Canada Revenue Agency (CRA) asks to see them later.
- Receipts – Receipts must show the name of the company or individual to whom the expense was paid.
- Prescription – The List of common medical expenses indicates if you need a prescription to support your claim. A medical practitioner can provide the prescription.
- Certification in writing – The List of common medical expenses indicates if you need a certification in writing to support your claim. A medical practitioner can provide the certification.
- Form T2201, Disability Tax Credit Certificate – The List of common medical expenses indicates if you need to have this form approved by the CRA for your claim. For more information about this approval process, see Disability Tax Credit.
If the person for whom you are claiming the medical expense is already approved for the disability tax credit for 2019, you do not need to send a new Form T2201.
What if you claim medical expenses for a dependant who died?
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.
What are the related credits to medical expenses?
Disability supports deduction (line 21500)
If you have an impairment in physical or mental functions, you may be able to claim some medical expenses as a disability supports deduction. You can claim these expenses on line 21500 or line 33099. You can also split the claim between these two lines, as long as the total of the amounts claimed is not more than the total expenses paid. You may claim whichever is better for you. For more information, go to Line 21500.
Refundable medical expense supplement (line 45200)
The refundable medical expense supplement is a refundable tax credit available to working individuals with low incomes and high medical expenses. For more information, go to Line 45200.
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