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Federal (Canada)Tax credits
Medical Expense Tax Credit
A tax credit for out-of-pocket medical costs — prescriptions, dental, glasses, travel for care, and more — above a modest threshold. Claimed on your tax return.
Estimated value
Depends on your expenses above the lesser of 3% of net income or about $2,834
Who qualifies
- You can claim eligible medical expenses for yourself, your spouse, and dependent children paid in any 12-month period ending in the tax year.
- Only the amount above the lesser of 3% of net income or about $2,834 (2025) counts.
How to apply
- 1
Keep your receipts
Save receipts for prescriptions, dental, vision, and other eligible costs for you and your dependants.
- 2
Claim on line 33099
Total your eligible expenses for a 12-month period and claim them on your tax return.
Go to application ↗
Documents you will need
- Receipts for medical expenses
How often it is paid
Annual tax credit
Good to know
- Eligible costs include prescriptions, dental, vision, many therapies, medical travel, and some home renovations for accessibility.
- It is usually best for the lower-income spouse to claim, because the 3% threshold is then smaller.
Often applied for together
Last verified: September 1, 2026