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Lines 33099 and 33199 – Eligible medical expenses you can claim on your tax return

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Medical expenses you can claim

To know for whom you can claim medical expenses, see How to 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:

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:

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 (CPAP, ventilator) Eligible Yes No No
Athletic or fitness club (gym) fees Not eligible N/A N/A N/A
Attendant care and care in a facility (group home, nursing home, respite care) See details See details See details See details
Audible signal devices (bells, horns, visible signals) Eligible Yes No No
Baby breathing monitor Eligible Yes Yes
 No
Bathroom aids (grab bars, grips, rails) 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 (stockings, walking cast, boots) 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 (power-operated) Eligible Yes No No
Cochlear implant Eligible No No No
Computer peripherals Eligible Yes No No
Cosmetic surgery See details See details See details See details
Cosmetic surgery solely for cosmetic procedures (liposuction, hair replacement procedures, filler injections (for removing wrinkles), teeth whitening) Not eligible N/A N/A N/A
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
Driveway access Eligible No No No
Drugs and medical devices bought under Health Canada’s Special Access Program Eligible No No No
Egg and sperm freezing and storage 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 (donor of sperm, ova (eggs), or embryos, surrogate mother) See details  See details  See details See details
Furnace Eligible Yes No No
Gluten-free food products 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
Hearing aids (personal assistive listening devices) Eligible No No No
Heart monitoring devices Eligible Yes No No
Hospital bed Eligible Yes No No
Hospital services Eligible No No No
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 (ova (eggs), sperm) Eligible No No No
Kidney machine (dialysis) Eligible No No No
Laboratory procedures or services (including COVID-19 tests) 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
Liver extract injections Eligible Yes No No
Medical cannabis (marihuana) Eligible No No No
Medical services by medical practitioners (doctor, specialist) 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
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 (health care plans, medical services plans) Not eligible N/A N/A N/A
Radon testing 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
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
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 (eyeglasses, contact lenses, prescription swimming goggles) Eligible Yes No No
Visual or vibratory signalling device Eligible Yes No No
Vitamin B12 Eligible Yes No No
Voice recognition software Eligible No Yes No
Volume control feature (additional) Eligible Yes No No
Walking aids (canes, walkers) Eligible Yes No No
Water filter, cleaner, or purifier Eligible Yes No No
Wheelchairs and wheelchair carriers Eligible No No No
Whirlpool bath treatments (hot tub) Eligible No No No
Wigs Eligible Yes No No

How to 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 under 18

Use line 33099 to claim the total eligible medical expenses that you or your spouse or common-law partner paid for any of the following persons:

Line 33199 – Allowable amount of medical expenses for other dependants

Use line 33199 to claim the part of 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:

Amounts you can claim

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 2023 for eligible medical expenses.

Step 2

On the line below line 33099, enter the lesser of the following amounts:

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 tax credits for individuals 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 2023 for eligible medical expenses.

Step 2

Find out which amount is less between:

  • 3% of your dependant's net income (line 23600)
    or
  • $2,635
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 tax credits for individuals 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 

Richard and Pauline have two children, Jen and Rob. They have reviewed their medical expenses and decided that the 12-month period ending in 2023 they will use to calculate their claim is July 1, 2022, to June 30, 2023. 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 $2,635, 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 $2,635, 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.

Documents 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.

Claiming medical expenses for a person 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.

Credits and deductions related 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 – Disability supports deduction.

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 – Refundable medical expense supplement.

Doing taxes for someone who died

There may be special considerations when claiming amounts on lines 33099 and 33199 for someone who died.

Forms and publications

Related links

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