Tax season has arrived, and as you complete your return for the Canada Revenue Agency (CRA), remember that medical expenses—from fertility treatments to ambulance services—can be deducted to help you save money.
These often-overlooked costs could make a significant difference when filing your taxes. The CRA allows you to claim eligible medical expenses if you, your spouse, or your common-law partner paid for them during any 12-month period ending in 2024, provided they weren’t claimed in 2023.
Eligible expenses cover a broad range of costs, including hospital services, nursing care, physiotherapy, and prescription medications. Below is a list of common medical expenses you can claim, along with a guide on how to do so.
How to claim medical expenses
You can claim medical expenses on lines 33099 and 33199 of your tax return (step five on the federal tax form), according to the CRA.
Here’s a breakdown of what goes where:
- Line 33099 – Claim total medical expenses paid by you or your spouse/common-law partner for:
- Yourself
- Your spouse or common-law partner
- Your children (under 18) or your spouse/common-law partner’s children
- Line 33199 – Claim medical expenses paid for anyone who relied on you for support, including:
- Your children or grandchildren (18 and older)
- Your parents, grandparents, siblings, aunts, uncles, nephews, or nieces, provided they lived in Canada at any time during the tax year
The amount you can claim is your total medical expenses minus either 3% of your net income or $2,759, whichever is lower. These expenses must also be paid out of pocket and not covered by provincial or private insurance plans.