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 2016
- did not claim them in 2015.
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 and the reimbursement was not deducted anywhere else on the income tax and benefit return.
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 below 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 below 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 below indicates if you need to have this form approved by the CRA for your claim.If the person for whom you are claiming the medical expense is already approved for the disability tax credit for 2016, you do not need to send a new Form T2201.
ELIGIBLE medical expenses
|Prescription needed?||Certification in writing needed?||Form T2201 needed?|
|Air filter, cleaner, or purifier||Yes||No||No|
|Altered auditory feedback devices||Yes||No||No|
|Artificial eye or limb||No||No||No|
|Assisted breathing devices||No||No||No|
|Audible signal devices||Yes||No||No|
|Baby breathing monitor||Yes||No||No|
|Bliss symbol boards||Yes||No||No|
|Blood coagulation monitors||Yes||No||No|
|Bone conduction receiver||No||No||No|
|Bone marrow transplant||No||No||No|
|Braces for a limb||No||No||No|
|Braille note-taker devices||Yes||No||No|
|Braille printers, synthetic speech systems, large print-on-screen devices||Yes||No||No|
|Catheters, catheter trays, tubing or other products||No||No||No|
|Cosmetic surgery before March 5, 2010||No||No||No|
|Deaf-blind intervening services||No||No||No|
|Dentures and dental implants||No||No||No|
|Devices or software||Yes||No||No|
|Diapers or disposable briefs||No||No||No|
|Doctor – see Medical services provides by qualified medical practitioners||No||No||No|
|Drugs and medical devices bought under Health Canada’s Special Access Program||No||No||No|
|Elastic support hose||Yes||No||No|
|Electronic bone healing devices||Yes||No||No|
|Electronic speech synthesizers||Yes||No||No|
|Environment control system (computerized or electronic)||Yes||No||No|
|Heart monitoring devices||Yes||No||No|
|Ileostomy and colostomy pads||No||No||No|
|Injection pen (such as an insulin pen)||Yes||No||No|
|Insulin or substitutes||Yes||No||No|
|In vitro fertility program||No||No||No|
|Laboratory procedures or services||Yes||No||No|
|Large print-on-screen devices||Yes||No||No|
|Laryngeal speaking aids||No||No||No|
|Laser eye surgery||No||No||No|
|Lift or transportation equipment (power-operated)||Yes||No||No|
|Liver extract injections||Yes||No||No|
|Medical services provided by qualified medical practitioners||No||No||No|
|Medical services provided outside Canada||No||No||No|
|Needles and syringes||Yes||No||No|
|Orthopedic shoes, boots, and inserts||Yes||No||No|
|Osteogenesis stimulator (inductive coupling)||Yes||No||No|
|Oxygen and oxygen tent||Yes||No||No|
|Personalized therapy plan||Yes||No||Yes|
|Premiums paid to private health services plans||No||No||No|
|Pre-natal and post-natal treatments||No||No||No|
|Prescription drugs and medications||Yes||No||No|
|Pressure pulse therapy devices||Yes||No||No|
|Renovation or construction expenses||No||No||No|
|School for persons with an impairment in physical or mental functions||No||Yes||No|
|Sign-language interpretation services||No||No||No|
|Television closed caption decoders||Yes||No||No|
|Truss for hernia||No||No||No|
|Visual or vibratory signaling device||Yes||No||No|
|Voice recognition software||No||Yes||No|
|Volume control feature (additional)||Yes||No||No|
|Water filter, cleaner, or purifier||Yes||No||No|
|Wheelchairs and wheelchair carriers||No||No||No|
|Whirlpool bath treatments||No||No||No|
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 236) to claim the eligible medical expenses.