Can I claim health insurance premiums?

Sometimes. Premiums you pay for a private health or dental plan may qualify, but there are exceptions. For example, amounts your employer pays aren’t yours to claim, and group plans through work have their own rules. If you’re unsure, check the CRA’s guidelines or ask a Tax Expert.

Can I claim expenses my insurance or employer already reimbursed?

Generally, you can’t claim an amount that was reimbursed to you. If your insurance covered only part of an eligible expense, you may be able to claim the portion you paid yourself.

Can I claim medical expenses from the previous year?

Potentially. Any 12-month period ending in 2026 works, so some expenses you paid in 2025 could be included, as long as you haven’t already claimed them.

Can I claim medical expenses for a family member who passed away?

In some cases, yes. If someone passes away during the year, their final return can generally include eligible expenses from any 24-month period that includes the date of death, instead of the usual 12 months.

Are physio and massage therapy covered?

It depends on the practitioner and your province. Physiotherapists, chiropractors, and psychologists are commonly eligible when they’re authorized to practise where you live. Others, like massage therapists, are only covered in some provinces, so check the CRA’s list for yours.

Can I claim medical travel expenses?

In some situations, yes. If you had to travel for medical care that wasn’t available closer to home, distance matters: At least 40 km one way: transportation costs, like vehicle expenses, bus fare or taxis, may qualify. At least 80 km one way: meals and accommodation may qualify too. Keep your receipts and a record of the trip, and check the CRA’s requirements for your situation before you claim.

Paid medical expenses this year? Here’s what you may be able to claim on your taxes.

February 8, 2022|Updated: November 13, 2026

Healthcare professional with a stethoscope holding a pink piggy bank.

Medical expenses have a way of adding up. A prescription here, a dental bill there, new glasses, physiotherapy, and suddenly your healthcare costs are doing some damage to your wallet.

Depending on what you paid for, some of those expenses could help lower your tax bill.

If you paid eligible medical expenses in 2026, you may be able to claim the Medical Expense Tax Credit (METC), which can reduce the income tax you owe. You may be surprised by just how many expenses qualify.

Here’s what you need to know before you file.

Key takeaways:

Lots of everyday costs count. Prescriptions, dental care, glasses, medical devices, some private health plan premiums, and more may be eligible.
Pick the 12 months that work best for you. You can generally claim eligible expenses from any 12-month period ending in 2026, as long as you haven’t claimed them before.
Keep your receipts. You may need documentation showing what you paid, who the expense was for, and whether any of the cost was reimbursed.

How does the medical expense tax credit work in Canada?
Here’s the basic idea: you add up your eligible medical expenses, subtract a set amount, and the credit is based on what’s left. In other words, you can’t simply claim every dollar you spent. For 2026, the amount you subtract is the lesser of 3% of your net income or $2,890. We’ll walk through the math below.

The METC is a non-refundable tax credit, so it can reduce the income tax you owe, but it won’t generate a refund on its own if you don’t owe any tax.

You may also qualify for a provincial or territorial medical expense tax credit. Each province and territory sets its own threshold and rate, so your total credit will depend on where you live.

What medical expenses can you claim?
Medical expenses go well beyond big-ticket items. Along with major medical or dental bills, some of the everyday healthcare costs you pay throughout the year may count too.

Eligible expenses can include:

Prescription medications prescribed by a doctor or other medical professional and filled by a pharmacist.
Dental care, from fillings and extractions to orthodontics.
Prescription glasses, contact lenses, and laser eye surgery.
Certain medical devices and supplies, such as hearing aids, CPAP machines and diabetic supplies.
Ambulance services.
Some private health plan premiums, including health insurance plans when you travel.
Therapy and healthcare services from qualified practitioners, such as physiotherapists, chiropractors, and psychologists (which practitioners qualify can vary by province).
Fertility treatments, when they meet the CRA’s requirements.
Some travel costs if you need to travel for medical care that isn’t available close to home.

Expenses you paid outside Canada can count too, as long as they’d qualify here. Just convert them to Canadian dollars.

Heads up: not everything on this list qualifies in every situation. Some expenses have extra rules, such as needing a prescription or care from an approved medical professional. Not sure if something counts? Check the CRA’s list of eligible medical expenses before you file.

What if insurance covered part of the bill?
If your insurance plan paid for part of an eligible medical expense, you can generally only claim the amount you paid yourself. Your receipts and insurance statements will show what that was, since the amount on the original bill isn’t always the amount you can claim.

For example, say you have a $1,000 dental bill and your workplace health plan covers $700. That leaves $300 out of pocket, which you may be able to claim as an eligible medical expense.

Which medical expenses can’t you claim?
Sorry to be the bearer of bad news, but “good for you” doesn’t automatically mean “good for your tax return.” Common examples of costs that generally won’t qualify include:

Over-the-counter medications that aren’t prescribed and recorded by a pharmacist.
Vitamins and supplements.
Gym memberships.
General health and wellness products.
Cosmetic procedures performed solely for cosmetic reasons.

The rules can get surprisingly specific. An item that sounds medical isn’t automatically eligible, while something you’d never think to claim might be. When in doubt, check the CRA’s requirements for that specific expense instead of guessing.

How much can you claim for medical expenses in 2026?
Here’s where the math comes in. For 2026, your federal calculation starts with your eligible medical expenses and subtracts the lesser of $2,890 or 3% of your net income. What’s left is multiplied by 14% to get your federal credit.

Here’s a simple example:
Say your net income for 2026 is $50,000 and you have $5,000 in eligible medical expenses. Here’s how it plays out:

Find your threshold: 3% of $50,000 is $1,500, which is lower than $2,890, so $1,500 is your threshold.
Subtract it from your expenses: $5,000 − $1,500 = $3,500
Apply the 14% rate: $3,500 × 14% = $490

That doesn’t mean $490 lands in your bank account. Because the METC is non-refundable, it reduces the federal income tax you owe by up to $490.

Is there a refundable medical expense credit?
Yes, and it’s one a lot of people miss. A non-refundable credit doesn’t do much if you owe little or no tax, even when your medical bills were high. That’s where the refundable medical expense supplement comes in. Unlike the METC, it can put money back in your pocket even if you don’t owe any tax.

For 2026, you generally need to:

Be 18 or older and a resident of Canada throughout the year.
Have claimed medical expenses (or the disability supports deduction) on your return.
Have employment or self-employment income of at least $4,478.
Have a family net income that’s low enough. The supplement starts to shrink once it passes about $33,960 and phases out completely at about $64,640.

The maximum supplement for 2026 is $1,534. You claim it on line 45200, and our tax software or an H&R Block Tax Expert will work out whether you qualify.

Which 12-month period should you use?
Here’s a rule that trips up a lot of people: your claim doesn’t have to follow the calendar year.

You can generally choose any 12-month period ending in 2026, as long as you haven’t already claimed those expenses on a previous return.

That flexibility comes in handy after an expensive stretch of care. Say you had major dental work late in 2025, followed by more treatment in early 2026. Instead of defaulting to January through December, a different 12-month window might let you group more of those costs together.

You only need to clear the threshold once, so bundling your biggest bills into one 12-month window can be the difference between a credit and no credit at all.

Can you claim medical expenses for your spouse or dependants?
Yes. Medical expenses aren’t limited to bills with your own name on them.

You may be able to claim eligible expenses you paid for:

Yourself.
Your spouse or common-law partner.
Your children under 18.
Certain other dependants, such as an adult child, parent, grandparent or sibling who depended on you for support (these have separate rules).

Expenses for yourself, your spouse or common-law partner, and your children under 18 are generally claimed together on line 33099. Expenses for other dependants go on line 33199, and their threshold is based on each dependant’s own net income.

Who should claim the family’s medical expenses?
Because the threshold is based on 3% of the claimant’s net income, it often makes sense for the spouse or common-law partner with the lower net income to claim the family’s eligible expenses. A lower income means a lower threshold, which leaves more of your expenses available for the credit.

Here’s what that looks like with $4,000 in family medical expenses:

Spouse A (net income $90,000): 3% is $2,700, so $1,300 is claimable. At 14%, that’s a federal credit of about $182.
Spouse B (net income $30,000): 3% is $900, so $3,100 is claimable. At 14%, that’s a federal credit of about $434.

Same receipts, more than double the credit. The catch is that the credit is non-refundable, so the lower-income spouse needs enough tax owing to use it. Think of it as a little household tax planning, and run the numbers both ways before you file.

What documents do you need to claim medical expenses?
If you’re planning to claim, receipts are your friend. Depending on the expense, you may need documentation showing:

Who received the medical service or item, and who provided it.
What you paid for, how much you paid, and when.
How much, if anything, an insurance plan reimbursed.

Certain expenses may also require a prescription, certification or other supporting documentation.

Not sure where to start? Dig out your pharmacy receipts, dental and orthodontic bills, glasses or contact lens receipts, insurance statements, private health plan premiums and any big bills from late 2025 that could fall within your 12-month period. Don’t forget expenses for your spouse, partner, and dependants. And check your inbox, because that digital receipt sitting quietly in your email might be worth something at tax time.

You generally don’t need to send receipts in with your return, but keep them for six years in case the CRA asks to see them.

How can you maximize your medical expense tax credit?
A few smart moves can help you get the most out of your claim:

Look beyond January to December. Try different 12-month periods ending in 2026 to see which one gives you the biggest claim.
Add up the whole household’s expenses. Then compare which spouse should make the claim, since the lower-income spouse often gets the better result.
Don’t overlook the small stuff. Prescriptions, glasses, and other smaller costs add up fast next to bigger dental or medical bills.
Check the refundable supplement. If you work on a modest income, you could qualify even if you owe little or no tax.
Look at related credits. If you or a family member has a disability, the Disability Tax Credit, attendant care expenses, and the Canada Caregiver Credit may also apply.

Frequently asked questions.

Ready to claim your medical expenses?
Our Tax Experts can help you spot eligible medical expenses, choose the right 12-month period, and make sure you’re taking advantage of every credit available to you, based on your overall tax situation.

Meet with a Tax Expert in person or virtually, or file on your own with H&R Block Online. H&R Block Online specifically supports claiming medical expenses through its Deluxe package.

Paid medical expenses this year? Here’s what you may be able to claim on your taxes.

Key takeaways:

Table of contents:

The METC is a non-refundable tax credit, so it can reduce the income tax you owe, but it won’t generate a refund on its own if you don’t owe any tax.

You may also qualify for a provincial or territorial medical expense tax credit. Each province and territory sets its own threshold and rate, so your total credit will depend on where you live.

What medical expenses can you claim?Medical expenses go well beyond big-ticket items. Along with major medical or dental bills, some of the everyday healthcare costs you pay throughout the year may count too.

Eligible expenses can include:

Prescription medications prescribed by a doctor or other medical professional and filled by a pharmacist.

Dental care, from fillings and extractions to orthodontics.

Prescription glasses, contact lenses, and laser eye surgery.

Certain medical devices and supplies, such as hearing aids, CPAP machines and diabetic supplies.

Ambulance services.

Some private health plan premiums, including health insurance plans when you travel.

Therapy and healthcare services from qualified practitioners, such as physiotherapists, chiropractors, and psychologists (which practitioners qualify can vary by province).

Fertility treatments, when they meet the CRA’s requirements.

Some travel costs if you need to travel for medical care that isn’t available close to home.

Expenses you paid outside Canada can count too, as long as they’d qualify here. Just convert them to Canadian dollars.

Heads up: not everything on this list qualifies in every situation. Some expenses have extra rules, such as needing a prescription or care from an approved medical professional. Not sure if something counts? Check the CRA’s list of eligible medical expenses before you file.

For example, say you have a $1,000 dental bill and your workplace health plan covers $700. That leaves $300 out of pocket, which you may be able to claim as an eligible medical expense.

Which medical expenses can’t you claim?Sorry to be the bearer of bad news, but “good for you” doesn’t automatically mean “good for your tax return.” Common examples of costs that generally won’t qualify include:

Over-the-counter medications that aren’t prescribed and recorded by a pharmacist.

Vitamins and supplements.

Gym memberships.

General health and wellness products.

Cosmetic procedures performed solely for cosmetic reasons.

The rules can get surprisingly specific. An item that sounds medical isn’t automatically eligible, while something you’d never think to claim might be. When in doubt, check the CRA’s requirements for that specific expense instead of guessing.

How much can you claim for medical expenses in 2026?Here’s where the math comes in. For 2026, your federal calculation starts with your eligible medical expenses and subtracts the lesser of $2,890 or 3% of your net income. What’s left is multiplied by 14% to get your federal credit.

Here’s a simple example:Say your net income for 2026 is $50,000 and you have $5,000 in eligible medical expenses. Here’s how it plays out:

Find your threshold: 3% of $50,000 is $1,500, which is lower than $2,890, so $1,500 is your threshold.

Subtract it from your expenses: $5,000 − $1,500 = $3,500

Apply the 14% rate: $3,500 × 14% = $490

That doesn’t mean $490 lands in your bank account. Because the METC is non-refundable, it reduces the federal income tax you owe by up to $490.

For 2026, you generally need to:

Be 18 or older and a resident of Canada throughout the year.

Have claimed medical expenses (or the disability supports deduction) on your return.

Have employment or self-employment income of at least $4,478.

Have a family net income that’s low enough. The supplement starts to shrink once it passes about $33,960 and phases out completely at about $64,640.

The maximum supplement for 2026 is $1,534. You claim it on line 45200, and our tax software or an H&R Block Tax Expert will work out whether you qualify.

Which 12-month period should you use?Here’s a rule that trips up a lot of people: your claim doesn’t have to follow the calendar year.

You can generally choose any 12-month period ending in 2026, as long as you haven’t already claimed those expenses on a previous return.

That flexibility comes in handy after an expensive stretch of care. Say you had major dental work late in 2025, followed by more treatment in early 2026. Instead of defaulting to January through December, a different 12-month window might let you group more of those costs together.

You only need to clear the threshold once, so bundling your biggest bills into one 12-month window can be the difference between a credit and no credit at all.

Can you claim medical expenses for your spouse or dependants?Yes. Medical expenses aren’t limited to bills with your own name on them.

You may be able to claim eligible expenses you paid for:

Yourself.

Your spouse or common-law partner.

Your children under 18.

Certain other dependants, such as an adult child, parent, grandparent or sibling who depended on you for support (these have separate rules).

Expenses for yourself, your spouse or common-law partner, and your children under 18 are generally claimed together on line 33099. Expenses for other dependants go on line 33199, and their threshold is based on each dependant’s own net income.

Here’s what that looks like with $4,000 in family medical expenses:

Spouse A (net income $90,000): 3% is $2,700, so $1,300 is claimable. At 14%, that’s a federal credit of about $182.

Spouse B (net income $30,000): 3% is $900, so $3,100 is claimable. At 14%, that’s a federal credit of about $434.

Same receipts, more than double the credit. The catch is that the credit is non-refundable, so the lower-income spouse needs enough tax owing to use it. Think of it as a little household tax planning, and run the numbers both ways before you file.

What documents do you need to claim medical expenses?If you’re planning to claim, receipts are your friend. Depending on the expense, you may need documentation showing:

Who received the medical service or item, and who provided it.

What you paid for, how much you paid, and when.

How much, if anything, an insurance plan reimbursed.

Certain expenses may also require a prescription, certification or other supporting documentation.

You generally don’t need to send receipts in with your return, but keep them for six years in case the CRA asks to see them.

How can you maximize your medical expense tax credit?A few smart moves can help you get the most out of your claim:

Look beyond January to December. Try different 12-month periods ending in 2026 to see which one gives you the biggest claim.

Add up the whole household’s expenses. Then compare which spouse should make the claim, since the lower-income spouse often gets the better result.

Don’t overlook the small stuff. Prescriptions, glasses, and other smaller costs add up fast next to bigger dental or medical bills.

Check the refundable supplement. If you work on a modest income, you could qualify even if you owe little or no tax.

Look at related credits. If you or a family member has a disability, the Disability Tax Credit, attendant care expenses, and the Canada Caregiver Credit may also apply.