Details of medical expenses

Acoustic coupler – prescription needed.

Air conditioner – $1,000 or 50% of the amount paid for the air conditioner, whichever is less, for a person with a severe chronic ailment, disease, or disorder – prescription needed.

Air filter, cleaner, or purifier used by a person to cope with or overcome a severe chronic respiratory ailment or a severe chronic immune system disorder – prescription needed.

Altered auditory feedback devices for treating a speech disorder – prescription needed.

Ambulance service to or from a public or licensed private hospital.

Artificial eye or limb – can be claimed without any certification or prescription.

Assisted breathing devices that give air to the lungs under pressure, such as:

Attendant care and care in a facility

Audible signal devices including large bells, loud ringing bells, single stroke bells, vibrating bells, horns, and visible signals – prescription needed.

Baby breathing monitor – designed to be attached to an infant to sound an alarm if the infant stops breathing. A medical practitioner must certify in writing that the infant is at risk of sudden infant death syndrome – prescription needed.

Bathroom aids to help a person get in or out of a bathtub or shower or to get on or off a toilet – prescription needed.

Bliss symbol boards or similar devices used by a person who has a speech impairment to help the person communicate by choosing the symbols or spelling out words – prescription needed.

Blood coagulation monitors – the amount paid, including disposable peripherals such as pricking devices, lancets and test strips for a person who needs anti-coagulation therapy – prescription needed.

Bone marrow transplant – reasonable amounts paid to find a compatible donor, to arrange the transplant including legal fees and insurance premiums, and reasonable travel, board and lodging expenses for the patient, the donor, and their respective attendants.

Bone conduction receiver – can be claimed without any certification or prescription.

Braces for a limb including custom-made woven or elasticized stockings, walking casts, and boots or shoes that have braces built into them to allow a person to walk.

Braille note-taker devices used to allow a person who is blind to take notes (that can be read back to them, printed, or displayed in braille) with the help of a keyboard – prescription needed.

Braille printers, synthetic speech systems, large print-on-screen devices, and other devices designed to help a person who is blind to use a computer – prescription needed.

Breast prosthesis because of a mastectomy – prescription needed.

Cancer treatment in or outside Canada, given by a medical practitioner or a public or licensed private hospital.

Catheters, catheter trays, tubing, or other products needed for incontinence caused by illness, injury, or affliction.

Certificates – the amount paid to a medical practitioner for filling out and providing more information for Form T2201, Disability Tax Credit Certificate, and other certificates.

Chair – power-operated guided chair to be used in a stairway, including installation – prescription needed.

Cochlear implant – can be claimed without any certification or prescription.

Computer peripherals designed only to help a person who is blind to use a computer – prescription needed.

Cosmetic surgery – generally, expenses solely for cosmetic procedures are not eligibleAn expense for a cosmetic procedure qualifies as an eligible medical expense if it is necessary for medical or reconstructive purposes, such as surgery to address a deformity related to a congenital abnormality, a personal injury resulting from an accident or trauma, or a disfiguring disease.

Crutches – can be claimed without any certification or prescription.

Deaf-blind intervening services used by a person who is blind and profoundly deaf when paid to someone in the business of providing these services.

Dental services – paid to a medical practitioner. Expenses for purely cosmetic procedures are not eligible.

Dentures and dental implants – can be claimed without any certification or prescription.

Devices or software designed to allow a person who is blind or has a severe learning disability to read print – prescription needed.

Diapers or disposable briefs for a person who is incontinent because of an illness, injury, or affliction.

Driveway access – reasonable amounts paid to alter the driveway of the main place of residence of a person who has a severe and prolonged mobility impairment, to ease access to a bus.

Drugs and medical devices bought under Health Canada's Special Access Program – the amounts paid for drugs and medical devices that have not been approved for use in Canada, if they were bought under this program. For more information, visit Health Canada's special access programs.

Egg and sperm freezing and storage – to preserve one's ova (eggs) or sperm for the purpose of conceiving a child in the future.

Elastic support hose designed only to relieve swelling caused by chronic lymphedema – prescription needed.

Electrolysis – only amounts paid to a medical practitioner. Expenses for purely cosmetic procedures are not eligible.

Electronic bone healing device – prescription needed.

Electronic speech synthesizers that allow a person who is unable to speak to communicate using a portable keyboard – prescription needed.

Electrotherapy devices for the treatment of a medical condition or a severe mobility impairment. These can include devices for transcutaneous electrical nerve stimulation, electrical muscle stimulation, and iontophoresis – prescription needed.

Environmental control system (computerized or electronic) including the basic computer system used by a person with a severe and prolonged mobility impairment – prescription needed.

Extremity pump for a person diagnosed with chronic lymphedema – prescription needed.

Fertility-related procedures – amounts paid to a medical practitioner or a public or licensed private hospital to conceive a child. Certain expenses paid in respect of a surrogate mother or donor (for example, a donor of sperm, ova, or embryos) may be eligible as of 2022 if they are incurred in Canada and are of a type that would be otherwise permitted as medical expenses of the individual. See also In vitro fertility program.

Furnace – the amount paid for an electric or sealed combustion furnace to replace a furnace that is neither of these, where the replacement is necessary because of a person's severe chronic respiratory ailment or immune system disorder – prescription needed.

Gluten-free food products – Persons with celiac disease can claim the incremental costs associated with buying gluten-free food products as a medical expense. The incremental cost of buying gluten-free food products is the cost of gluten-free products minus the cost of similar products with gluten.

Generally, the food products are limited to those produced and marketed specifically for gluten-free diets, such as gluten-free bread. Other products can also be eligible if they are used by the person with celiac disease to make gluten-free products for their own use. These include, but is not limited to, rice flour and gluten-free spices.

If several people eat the product, only the costs related to the part of the product that is eaten by the person with celiac disease may be claimed as a medical expense.

Do not send any supporting documents. Keep them in case we ask to see them later. You will need to keep all of the following documents:

Example of summary
Example of Summary
Food product: Bread
Number of products bought (for the 12-month period): 52
Average cost of product with gluten: $3.99
Average cost of gluten-free product: $7.99
Incremental cost: $7.99 - $3.99 = $4.00
Amount to claim: $4.00 x 52 = $208.00

Group home – see Attendant care and care in a facility.

Hearing aids or personal assistive listening devices including repairs and batteries.

Heart monitoring devices including repairs and batteries – prescription needed.

Hospital bed including attachments – prescription needed.

Hospital services – public or private, that are licensed as hospitals by the province, territory or jurisdiction where they are located in.

Ileostomy and colostomy pads including pouches and adhesives.

Infusion pump including disposable peripherals used in treating diabetes, or a device designed to allow a person with diabetes to measure their blood sugar levels – prescription needed.

Injection pens – used to give an injection, such as an insulin pen – prescription needed.

Insulin or substitutes – prescription needed.

In vitro fertility program – the amount paid to a medical practitioner or a public or licensed private hospital. Fees and other amounts paid to a fertility clinic or donor bank in Canada to obtain sperm or ova (eggs) may be eligible as of 2022. The amounts must be paid to enable the conception of a child by the individual, the individual's spouse or common-law partner, or a surrogate mother on behalf on the individual. See also Fertility-related procedures.

Kidney machine (dialysis) – the cost of the machine and related expenses, such as:

Laboratory procedures or services including necessary interpretations – prescription needed. COVID-19 tests, such as those for travel, would still need a prescription, even if they are mandatory. COVID-19 tests, such as those for travel, would still need a prescription, even if they are mandatory.

Large print-on-screen devices designed to help a person who is blind to use a computer – prescription needed.

Laryngeal speaking aids – can be claimed without any certification or prescription.

Laser eye surgery – the amount paid to a medical practitioner or a public or licensed private hospital.

Lift or transportation equipment (power-operated) designed only to be used by a person with a disability to help them access different areas of a building, enter or leave a vehicle, or place a wheelchair on or in a vehicle – prescription needed.

Liver extract injections for a person with pernicious anaemia – prescription needed.

Medical cannabis (marihuana) – the amounts paid for cannabis, cannabis oil, cannabis plant seeds, or cannabis products purchased for medical purposes from a holder of a licence for sale (as defined in subsection 264(1) of the Cannabis Regulations). The patient must be a holder of a medical document (as defined in subsection 264(1) of the Cannabis Regulations). The Cannabis Regulations require that the patient be registered as a client of the holder of a licence for sale and require the patient to make their purchases from the holder they are registered with.

Where a patient has a registration certificate that allows them to legally produce a limited amount of cannabis for their own medical purposes, the cost of growing and producing cannabis for medical purposes (other than the cost of cannabis plant seeds and cannabis), such as pots, soil, nutrients, and lights, is not an eligible medical expense.

Medical services by medical practitioners – to verify if a specific profession is recognized by a province or territory for the purposes of claiming medical expenses, see Authorized medical practitioners by province or territory for the purposes of claiming medical expenses.

Medical services outside of Canada – if you travel outside Canada to get medical services, you can claim the amounts you paid to a medical practitioner and a public or licensed private hospital. A "licensed private hospital" is a hospital licensed by the jurisdiction that it operates in.

Moving expenses – reasonable moving expenses (that have not been claimed as moving expenses on anyone’s return) to move a person who has a severe and prolonged mobility impairment, or who lacks normal physical development, to housing that is more accessible to the person or in which the person is more mobile or functional, to a limit of $2,000 (for residents of Ontario, the provincial limit is $3,282).

Needles and syringes – prescription needed.

Note-taking services used by a person with an impairment in physical or mental functions and paid to someone in the business of providing these services. A medical practitioner must certify in writing that these services are needed.

Nurse – the amount paid for services of an authorized nurse.

Nursing home – see Attendant care and care in a facility.

Optical scanners or similar devices designed to allow a person who is blind to read print – prescription needed.

Organ transplant – reasonable amounts paid to find a compatible donor, to arrange the transplant including legal fees and insurance premiums, and reasonable travel, board and lodging expenses for the patient, the donor, and their respective attendants.

Orthodontic work including braces paid to a medical practitioner or a dentist. Expenses for purely cosmetic procedures are not eligible.

Orthopaedic shoes, boots, and inserts – prescription needed.

Osteogenesis stimulator (inductive coupling) for treating non-union of fractures or aiding in bone fusion – prescription needed.

Over-the-counter medications – cannot be claimed as medical expenses, even if prescribed by a medical practitioner.

Oxygen and oxygen tent or other equipment necessary to administer oxygen – prescription needed.

Oxygen concentrator – amounts paid to buy, use and maintain an oxygen concentrator including electricity.

Pacemakers – prescription needed.

Page turner devices to help a person turn the pages of a book or other bound document when they have a severe and prolonged impairment that markedly restricts the person's ability to use their arms or hands – prescription needed.

Personalized therapy plan – the salaries and wages paid for designing a personalized therapy plan are eligible medical expenses if certain conditions are met.

The plan has to be designed for a person who is eligible for the disability tax credit (DTC) and paid to someone who is in the business of providing such services to unrelated persons.

The therapy has to be prescribed and supervised by one of the following practitioners:

The plan has to meet one of the following conditions:

For more information about the DTC, see Disability tax credit.

Phototherapy equipment for treating psoriasis or other skin disorders. You can claim the amount paid to buy, use, and maintain this equipment.

Premiums paid to private health services plans including medical, dental, and hospitalization plans. They can be claimed as a medical expense, as long as 90% or more of the premiums paid under the plan are for eligible medical expenses.

Pre-natal and post-natal treatments paid to a medical practitioner or a public or licensed private hospital.

Prescription drugs and medications that can lawfully be obtained for use by the person only if prescribed by a medical practitioner. Also, the drugs or medications must be recorded by a pharmacist. You cannot claim over-the-counter medications, vitamins, or supplements, even if prescribed by a medical practitioner (except Vitamin B12).

Pressure pulse therapy devices for treating a balance disorder – prescription needed.

Provincial and territorial plans – you cannot claim the following provincial and territorial plans as medical expenses:

Reading services used by a person who is blind or has a severe learning disability and paid to someone in the business of providing these services. A medical practitioner must certify in writing that these services are needed.

Real-time captioning used by a person with a speech or hearing impairment and paid to someone in the business of providing these services.

Rehabilitative therapy including lip reading and sign language training to adjust to a person's hearing or speech loss.

Renovation or construction expenses – amounts paid for changes that give a person access to (or greater mobility or functioning within) their home because they have a severe and prolonged mobility impairment or lack normal physical development.

Costs for renovating or altering an existing home or the incremental costs in building the person's main place of residence may be incurred. These amounts paid, minus any related rebates, such as the goods and services tax/harmonized sales tax (GST/HST), can be claimed.

Renovation or construction expenses have to be reasonable and meet both of the following conditions:

Make sure you get a breakdown of the costs. Costs could include expenses such as:

While these costs to renovate or alter a home to accommodate the use of a wheelchair may qualify as medical expenses under the conditions described above, these types of expenses related to other types of impairment may also qualify. In all cases, you must keep receipts and any other related documents to support your claim. Also, you must be able to show that the person’s particular circumstances and the expenses meet all of the conditions.

If the renovation expenses qualify for the home accessibility tax credit (HATC), you could claim both the HATC and the medical expenses tax credit for these expenses.

Respite care expenses – see Attendant care and care in a facility.

School for persons with a mental or physical impairment – an appropriately qualified person, such as a medical practitioner or the principal or head of the school, must certify in writing that the equipment, facilities, or staff specially provided by that school are needed because of the person's physical or mental impairment.

Scooter – the amount paid for a scooter that is used instead of a wheelchair.

Service animals – the cost of a specially trained animal to assist in coping with an impairment for a person who is in any of the following situations. The person:

In addition to the cost of the animal, the care and maintenance (including food and veterinarian care) are eligible expenses.

Reasonable travel expenses for the person to go to a school, institution, or other place that trains them in the handling such an animal (including reasonable board and lodging for full-time attendance at the school) are eligible expenses. The training of such animals has to be one of the main purposes of the person or organization that provides the animal.

Sign language interpretation services used by a person with a speech or hearing impairment and paid to someone in the business of providing these services.

Spinal brace – can be claimed without any certification or prescription.

Standing devices for standing therapy in the treatment of a severe mobility impairment – prescription needed.

Supplements and vitamins – cannot be claimed as medical expenses, even if prescribed by a medical practitioner (except vitamin B12).

Talking textbooks related to enrolment at a secondary school in Canada or a designated educational institution for a person who has a perceptual disability. A medical practitioner must certify in writing that the expense is necessary.

Teletypewriters or similar devices that allow a person who is deaf or unable to speak to make and receive phone calls – prescription needed.

Television closed caption decoders for a person who is deaf – prescription needed.

Tests – the cost of medical tests such as electrocardiographs, electrocardiograms, metabolism tests, radiological services or procedures, spinal fluid tests, stool examinations, sugar content tests, urine analysis, and x-ray services. Also, you can claim the cost of any related interpretation or diagnosis – prescription needed.

Therapy – the salary and wages paid for the therapy given to a person who is eligible for the disability tax credit (DTC). The person giving the therapy must not be your spouse or common-law partner and must be 18 years of age or older when the amounts are paid.

The therapy has to be prescribed and supervised by one of the following practitioners:

For more information about the DTC, see Disability tax credit.

Training – reasonable amounts paid for you or a relative to learn to care for a relative with a mental of physical impairment who lives with you or depends on you for support. The amount has to be paid to someone who is not your spouse or common-law partner and who was 18 years of age or older when the amounts were paid.

Travel expenses (less than 40 km) – travel expenses cannot be claimed as a medical expense if you traveled less than 40 kilometres (one way) from your home to get medical services.

Travel expenses (at least 40 km) – the cost of the public transportation expenses (for example, taxis, bus, or train) when a person needs to travel at least 40 kilometres (one way), but less than 80 km, from their home to get medical services.

To claim transportation and travel expenses, all of the following conditions must be met:

If a medical practitioner certifies in writing that you were not able to travel alone to get medical services, you can also claim the transportation and travel expenses of an attendant.

If you have travel expenses related to medical services and you also qualify for northern residents deductions (line 25500 of your return), you may be able to choose how to claim your expenses. For more information, see Form T2222, Northern Residents Deductions.

For all expenses, you can only claim the part of the expense that you have not been and will not be reimbursed for. However, you can claim all of the expense if the reimbursement is included in your income (such as a benefit shown on a T4, Statement of Remuneration Paid, slip) and you did not deduct it anywhere else on your tax return.

You may be able to claim the public transportation expenses you paid (for example, taxis, bus, or train) as medical expenses. Where public transportation is not readily available, you may be able to claim vehicle expenses.

You can choose to use the detailed or simplified method for calculating meals and vehicle expenses. If you use the detailed method, you have to keep all receipts and records for your 12-month period. For more information and to find out about the rates used to calculate this expense, go to Meal and vehicle rates used to calculate travel expenses.

Example – Travel at least 40 kilometres but less that 80 kilometres

Paul lives in St-Hyacinthe and had to travel over 40 kilometres one way (but less than 80 kilometres) to Montréal to get medical services because similar services were not available within 40 kilometres of his home. He had to use his vehicle because no public transportation was readily available.

Paul can claim his vehicle expenses. He can choose the detailed or simplified method to calculate the amount to claim on his return.

 

Travel expenses (at least 80 km) – the cost of the travel expenses, including accommodations, meals, and parking, when a person needs to travel at least 80 kilometres (one way) from their home to get medical services.

To claim transportation and travel expenses, all of the following conditions must be met:

If a medical practitioner certifies in writing that you were not able to travel alone to get medical services, you can also claim the transportation and travel expenses of an attendant.

If you have travel expenses related to medical services and you also qualify for northern residents deductions (line 25500 of your return), you may be able to choose how to claim your expenses. For more information, see Form T2222, Northern Residents Deductions.

For all expenses, you can only claim the part of the expense that you have not been and will not be reimbursed for. However, you can claim all of the expense if the reimbursement is included in your income (such as a benefit shown on a T4, Statement of Remuneration Paid, slip) and you did not deduct it anywhere else on your tax return.

You may be able to claim accommodation, meal, and parking expenses in addition to your transportation expenses as medical expenses.

For calculating meal and vehicle expenses, you can choose to use the detailed or simplified method. If you use the detailed method, you have to keep all receipts and records for your 12-months period.

For more information and to find out about the rates used to calculate these travel expenses, go to Meal and vehicle rates used to calculate travel expenses.

You must keep receipts for all accommodation expenses and you must be able to show that the amount paid for accommodation is necessary because of the distance travelled and your medical condition. Claim the amount for accommodation as shown on your receipts.

Examples – Travel at least 80 kilometres

Example 1 

Maria had to travel with her son Michael from Sydney to Halifax (over 80 kilometres one way) to get medical services for herself. Maria’s doctor gave her a letter certifying that she was not able to travel without an attendant.

Since similar medical services were not available near her home, Maria took a direct travelling route, and it was reasonable, under the circumstances, for her to travel to Halifax to get medical services.

The day after they arrived in Halifax, Maria checked into the hospital for surgery and had to stay for two weeks.

Michael stayed in a hotel nearby and during the day, helped her with meals and personal care at the hospital. Michael drove his mother back to Sydney afterwards.

Maria can claim all reasonable travel expenses for herself and her son while en route, to and from Halifax and for the two-week period of medical services in Halifax.

Example 2

Jennifer had to travel from Prince Rupert to Vancouver (over 80 kilometres one way) to get medical services. Her husband Stephen drove her there. Jennifer stayed in the hospital in Vancouver for three weeks but Stephen drove back to Prince Rupert after dropping her off at the hospital. Jennifer’s doctor gave her a letter certifying that she was not able to travel without an attendant.

Since similar medical services were not available near her home, Jennifer took a direct travelling route, and it was reasonable, under the circumstances, for her to travel to Vancouver to get medical services.

Stephen came to visit Jennifer once during her three-week stay in the hospital. When Jennifer was ready to go home, Stephen drove to Vancouver to take her home.

Jennifer can claim reasonable travel expenses for herself and her husband for the trip from Prince Rupert to Vancouver and then for the drive back home. However, neither Jennifer nor Stephen can claim any expenses for the trip Stephen made to visit Jennifer in the hospital.

 

Travel expenses (outside of Canada) – the cost of the transportation and travel expenses (for example, taxis, bus, or train etc.) and travel expenses, including accommodations, meals, and parking, when a person is required to travel 80 kilometres or more (one way) from their home to get medical services outside of Canada.

To determine if the treatment received outside of Canada is an eligible medical expense, see Medical services provided outside of Canada.

To claim transportation and travel expenses, all of the following conditions must be met:

If a medical practitioner certifies in writing that you were not able to travel alone to get medical services, you can also claim the transportation and travel expenses of an attendant.

If you have travel expenses to get medical services and you also qualify for northern residents deductions (line 25500 of your return), you may be able to choose how to claim your expenses. For more information, see Form T2222, Northern Residents Deductions.

For all expenses, you can only claim the part of the expense that you have not been and will not be reimbursed for. However, you can claim all of the expense if the reimbursement is included in your income (such as a benefit shown on a T4, Statement of Remuneration Paid, slip) and you did not deduct it anywhere else on your tax return.

You may be able to claim accommodation, meal, and parking expenses in addition to your transportation expenses as medical expenses.

For calculating meal and vehicle expenses, you can choose to use the detailed or simplified method. If you use the detailed method, you have to keep all receipts and records for your 12-month period. For more information and to find out about the rates used to calculate these travel expenses, go to Meal and vehicle rates used to calculate travel expenses.

You must keep receipts for all accommodation expenses and you must be able to show that the amount paid for accommodation is necessary because of the distance travelled and your medical condition. Claim the amount for accommodation as shown on your receipts.

Example – Travel at least 80 kilometres and outside of Canada

John had to travel from Winnipeg to Germany (over 80 kilometres one way) to get medical services. He flew there and back, and stayed at a hotel for one week while he received the services from a medical practitioner.

Since similar medical services were not available near his home, John took a direct travelling route, and it was reasonable, under the circumstances, for him to travel to Germany to get medical services.

John can claim all reasonable travel expenses for himself while en route, to and from Germany and for the one week period of medical services in Germany.

 

Treatment centre for a person addicted to drugs, alcohol, or gambling. A medical practitioner must certify in writing that the person needs the specialized equipment, facilities, or staff.

Truss for hernia – can be claimed without any certification or prescription.

Tutoring services that are additional to the primary education of a person with a learning disability or an impairment in mental functions, and paid to a person in the business of providing these services to individuals who are not related to the person. A medical practitioner must certify in writing that these services are needed.

Vaccines – prescription needed.

Van – 20% of the amount paid for a van that has been previously adapted, or is adapted within 6 months after the van was bought (minus the cost of adapting the van), to transport a person who needs to use a wheelchair, to a limit of $5,000 (for residents of Ontario, the provincial limit is $8,204).

Vehicle device designed only to allow a person with mobility impairment to drive the vehicle – prescription needed.

Vision devices – including eyeglasses, contact lenses, and prescription swimming goggles to correct eyesight – prescription needed.

Visual or vibratory signalling device used by a person with a hearing impairment – prescription needed.

Vitamin B12 therapy for a person with pernicious anaemia (either by injection, pills or other methods) – prescription needed.

Vitamins – see Supplements and vitamins.

Voice recognition software used by a person who has an impairment in physical functions. A medical practitioner must certify in writing that the software is necessary.

Volume control feature (additional) used by a person who has a hearing impairment – prescription needed.

Walking aids – the amount paid for devices designed only to help a person who has a mobility impairment – prescription needed.

Water filter, cleaner, or purifier – used by a person to cope with or overcome a severe chronic respiratory ailment, or a severe chronic immune system disorder – prescription needed.

Wheelchairs and wheelchair carriers – can be claimed without any certification or prescription.

Whirlpool bath treatments – the amount paid to a medical practitioner for these treatments. A hot tub that you install in your home, even if prescribed by a medical practitioner, is not eligible.

Wigs – the amount paid for a person who has suffered abnormal hair loss because of a disease, accident, or medical treatment – prescription needed.

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