Search results
Feb 1, 2021 · Reporting Payments on Your Tax Returns. To claim the payments of your health plan premium, include them with your other eligible medical expenses and claim the credit on line 33099 of your return. If you are paying premiums under a plan managed by your employer, you will find the exact amount paid on your T4 Statement of Remuneration slip in ...
- Access Cra My Account With Your Online Banking Information
CRA My Account is a secure, online portal where you can view...
- T4 Tax Form
your Social Insurance Number in Box 12; What do the boxes on...
- Who Is Required to File an Income Tax Return
Making Money in Canada. Your Canadian residency status...
- Your Complete Guide to The T4a Tax Slip
Box 119 – Premiums paid to a group term life Insurance plan....
- TurboTax
TurboTax Free customers are entitled to a payment of $9.99....
- Live
TurboTax Free customers are entitled to a payment of $9.99....
- Access Cra My Account With Your Online Banking Information
- Overview
- On this page
- Find out if this guide is for you
- General information
- Common medical expenses you can claim
- Note
- Common medical expenses you cannot claim
- Documents you need to keep
- Digital services for individuals
- For more information
RC4065(E) 23
The CRA's publications and personalized correspondence are available in braille, large print, etext, or MP3. For more information, go to About multiple formats or call 1-800-959-8281.
•Find out if this guide is for you
•General information
•How to claim medical expenses
•Credits or deductions related to medical expenses
•Certain medical expenses require a certification
•Common medical expenses you can claim
This guide is for persons with medical expenses and their supporting family members. The guide gives information on eligible medical expenses you can claim on your tax return.
This guide uses plain language to explain the most common tax situations. The guide is for information only and does not replace the law.
The medical expense tax credit is a non-refundable tax credit that you can use to reduce the tax that you paid or may have to pay. If you paid for healthcare expenses, you may be able to claim them as eligible medical expenses on your tax return. These expenses include a wide range of products, procedures and services, such as:
•medical supplies
•dental care
•travel expenses
Generally, you can claim all amounts paid, even if they were not paid in Canada.
You can only claim the part of an eligible expense for which you have not been or will not be reimbursed.
Attendant care and care in a facility
Attendant care is care given by an attendant who does personal tasks which a person cannot do for themselves. Attendant care can be received in certain types of facilities. You can claim amounts paid to an attendant only if the attendant was not your spouse or common-law partner and was 18 years of age or older when the amounts were paid. If an individual issues a receipt for attendant care services, the receipt must include their social insurance number. Who can claim these expenses You can claim as medical expenses the amounts you or your spouse or common-law partner paid for attendant care or care in a facility. The expenses must have been paid for the care of any of the following persons: yourself your spouse or common-law partner a dependant A dependant is someone who depended on you for support and is any of the following persons: your or your spouse’s or common-law partner’s child or grandchild your or your spouse’s or common-law partner’s parent, grandparent, brother, sister, uncle, aunt, nephew, or niece who lived in Canada at any time in the year Amounts you can claim as medical expenses Full-time care or specialized care Generally, you can claim the entire amount you paid for care at any of the following facilities: nursing homes (full-time care) schools, institutions, or other places (providing care or care and training) The care is condifered to be full-time care when a person needs constant care and attendance. Other places could include an outpatient clinic, such as a detoxification clinic; however, they do not include a recreational facility, such as a residential summer camp, even if it caters to persons with disabilities. Note Generally, you cannot claim the entire amount you paid for a retirement home or a home for seniors. However, you can claim salaries and wages for care in such facilities if the care recipient qualifies for the disability tax credit (see Salaries and wages). What is meant by nursing home – A nursing home is generally considered to be a facility that gives full-time care, including 24-hour nursing care, to individuals who are unable to care for themselves. Any facility could be considered a nursing home if it has the same features and characteristics as a nursing home. All regular fees paid for full-time care in a nursing home or for specialized care or training in an institution are eligible as medical expenses, including fees for all of the following: food accommodation nursing care administration fees maintenance fees social programming and activities fees However, extra personal expenses (such as hairdresser fees) are not eligible. Salaries and wages You may be able to claim the fees for salaries and wages paid for attendant care services or care or supervision in any of the following facilities: self-contained domestic establishments (such as your private home) retirement homes, homes for seniors, or other institutions that typically provide part-time attendant care group homes in Canada nursing homes (special rules apply to this type of facility; see the chart) Eligibility for the disability tax credit may be a requirement to claim fees for salaries and wages as medical expenses. See the reference to Form T2201, Disability Tax Credit Certificate, in the chart. Expenses you can claim – You may be able to claim as medical expenses the salaries and wages paid to all employees who do the following tasks or services: food preparation housekeeping services for a resident’s personal living space laundry services for a resident’s personal items health care (registered nurse, practical nurse, certified health care aide, personal support worker) activities (social programmer) salon services (hairdresser, manicurist, pedicurist) if included in the monthly fee transportation (driver) security for a secured unit If you are receiving attendant care services in your home, you can only claim for the period when you are at home and need care or help. For an expense to be eligible as a medical expense, you must either: be eligible for the disability tax credit have a written certification from a medical practitioner that states the services are necessary Expenses you cannot claim – You cannot claim the cost of any of the following: rent (except the part of rent for services that help a person with daily tasks, such as laundry and housekeeping) food cleaning supplies other operating costs (such as the maintenance of common areas and outside grounds) salaries and wages paid to employees such as administrators, receptionists, groundskeepers, janitors (for common areas), and maintenance staff Sample statement for attendant care expenses To claim attendant care expenses paid to a facility such as a retirement home, you have to send the CRA a detailed breakdown from the facility. The breakdown must clearly show the amounts paid for staff salaries that apply to the tasks and services listed under Expenses you can claim. The breakdown should also take into account any subsidies that reduce the attendant care expenses (unless the subsidy is included in income and is not deductible from income). The following sample statements show the detailed information the CRA needs. Example 1 Based on the above statement, Stephen’s eligible attendant care expenses are $8,893. Example 2 Based on the above statement, Jamie’s eligible attendant care expenses are $5,877. The amount of eligible expenses that Jamie can claim was reduced because of the subsidies received. Special rules when claiming the disability amount There are special rules when claiming the disability amount and attendant care as medical expenses. For information on claiming attendant care and the disability amount, see the chart below. Type of certification needed when claiming both attendant care as medical expenses and the disability amount The following chart shows the certification you need to claim attendant care as a medical expenses on line 33099 or 33199 of your tax return (Step 5 – Federal tax) and if you can also claim the disability amount on line 31600 or line 31800. In all cases, for you to claim the disability amount, the CRA has to approve Form T2201, Disability Tax Credit Certificate. Part A of Form T2201 can be completed using the digital form, by phone, or by paper form. For more information on Form T2201, the disability tax credit, and the disability amount, go to Disability tax credit. Calculate your net federal tax by completing Step 5 of your tax return to find out what is more beneficial for you. You can also see the examples below. If you claim the fees paid to a nursing home for full-time care as a medical expense on line 33099 or 33199 of your tax return (Step 5 – Federal tax), no one (including yourself) can claim the disability amount for the same person. You can claim the disability amount together with the portion of the nursing home fees that relate only to salaries and wages for attendant care (up to the limit indicated in the chart above). However, you must provide a breakdown of the amounts charged by the nursing home showing the portion of payments that relate to attendant care. Choosing what is more beneficial The following examples show two ways to calculate your net federal tax using Step 5 – Federal tax of your tax return, in order to determine what is more beneficial for you. Example 1 Dali is 38 years old and lives in their own home. Dali's only income is a disability pension of $32,000. Dali's doctor has certified in writing that they are dependent on others for their own personal need because of a physical impairment. The Canada Revenue Agency (CRA) has approved Form T2201 for Dali. Dali pays their 43-year-old neighbour, Marge, $14,000 each year to look after them full-time. Dali can claim the amounts they pay Marge for attendant care as a medical expense. Dali has a choice to make. See the examples of Dali's tax return for a breakdown of their claims on their tax return using both options. Dali's first option is to claim $10,000 of their attendant care expenses as a medical expense on line 33099 and claim the disability amount of $9,428 on line 31600. Under this option, Dali would have no federal tax to pay. Dali's second option is to claim all $14,000 of their attendant care expenses as a medical expense, but then they would not be able to claim the disability amount. Dali's federal tax would be $294.00. For Dali, the first option is better since it reduces their basic federal tax to zero. Example 2 Judy is a 57-year-old who earned $40,000 of pension income last year. She was seriously injured in a car accident a few years ago and now needs full-time attendant care. The CRA has approved Form T2201 for her. Last year, Judy paid $32,000 to a retirement home. Of that amount, $21,000 was her share of the salaries and wages paid to staff for full-time attendant care. Judy has a choice to make. See the examples of Judy’s tax return for a breakdown of her claims on her tax return using both options. Her first option is to claim $10,000 of her share of the salaries and wages as medical expenses on line 33099 and claim the disability amount of $9,428 on line 31600. Under this option, she would have to pay $715.80 in federal tax. Her second option is to claim all of her share of salaries and wages ($21,000) as a medical expense, but then she would not be allowed to claim the disability amount. Judy's federal tax would be $480.00. For Judy, the second option is better since it reduces her basic federal tax to $480.00.
Care, treatment, and training
This section identifies most types of care, treatment and training you can claim as medical expenses. 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. Cancer treatment in or outside Canada, given by a medical practitioner or a public or licensed private hospital. Cosmetic surgery – generally, expenses solely for cosmetic procedures are not eligible. An expense for a cosmetic procedure qulifies 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. For more information, see Common medical expenses you cannot claim. Egg and sperm freezing and storage – to preserve one's ova (eggs) or sperm for the purpose of conceiving a child in the future. Fertility-related procedures – amounts paid to a medical practitioner or a public or licensed private hospital to conceive a child. Under proposed changes, certain expenses paid in respect of a surrogate mother or a donor (for example, a donor or sperm, ova, or embryos) may be eligible as of 2022 if they are incured in Canada and are of a type that would be otherwise permitted as medical expenses of the individual. See also In vitro fertility program. Group home – see Attendant care and care in a facility. In vitro fertility program – the amount paid to a medical practitioner or a public or licensed private hospital. Under proposed changes, 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 of the individuals. See also Fertility-related procedures. Laser eye surgery – the amount paid to a medical practitioner or a public or licensed private hospital. Nursing home – see Attendant care and care in a facility. 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. 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: a psychologist, a medical doctor, or a nurse practitioner (for expenses incurred after September 7, 2017) for a mental impairment an occupational therapist, a medical doctor, or a nurse practitioner (for expenses incurred after September 7, 2017) for a physical impairment The plan has to meet one of the following conditions: be needed to get public funding for specialized therapy be prescribed by a psychologist, a medical doctor, or a nurse practitioner (for expenses incurred after September 7, 2017) for a mental impairment be prescribed by an occupational therapist medical doctor, or a nurse practitioner (for expenses incurred after September 7, 2017) for a physical impairment For more information about the DTC, see Guide RC4064, Disability-Related Information. Pre-natal and post-natal treatments paid to a medical practitioner or a public or licensed private hospital. Rehabilitative therapy including lip reading and sign language training to adjust to a person’s loss of hearing or speech loss. 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. 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: a psychologist, a medical doctor, or a nurse practitioner (for expenses incurred after September 7, 2017) for a mental impairment an occupational therapist, a medical doctor, or a nurse practitioner (for expenses incurred after September 7, 2017) for a physical impairment For more information about the DTC, see Guide RC4064, Disability-Related Information. Training – reasonable amounts paid for you or a relative to learn to care for a relative with a mental or 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. 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. 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.
Construction and renovation
This section identifies the fees related to the changes made to a home that you can claim as medical expenses. 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. Furnace – the amount paid for an electric or sealed combustion furnace bought 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. Renovation or construction expenses – the 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: They would not normally be expected to increase the value of the home. They would not normally be incurred by persons who have normal physical development or who do not have a severe and prolonged mobility impairment. Make sure you get a breakdown of the costs. Costs could include expenses such as: buying and installing outdoor or indoor ramps if the person cannot use stairs enlarging halls and doorways to give the person access to the various rooms of their home lowering kitchen or bathroom cabinets so the person can use them 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.
Devices, equipment, and supplies
This section identifies health-related devices, equipment, and supplies you can claim as medical expenses. Acoustic coupler – prescription required. 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. Artificial eye or limb Assisted breathing devices that give air to the lungs under pressure, such as: a continuous positive airway pressure (CPAP) machine – prescription needed a mechanical ventilator 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 conduction receiver 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 only to help a person who is blind to use a computer – prescription needed. Breast prosthesis because of a mastectomy – prescription needed. Catheters, catheter trays, tubing, or other products needed for incontinence caused by illness, injury, or affliction. Chair – power-operated guided chair to be used in a stairway, including installation – prescription needed. Cochlear implant Computer peripherals designed only to help a person who is blind to use a computer – prescription needed. Crutches Dentures and dental implants 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. Elastic support hose designed only to relieve swelling caused by chronic lymphedema – prescription needed. 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. 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. 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 designed to be used to give an injection, such as an insulin pen – prescription needed. Kidney machine (dialysis) – the cost of the machine and related expenses, such as: repairs, maintenance, and supplies additions, renovations, or alterations to a home (the hospital official who installed the machine must certify in writing that they were necessary for installation) the part of the operating costs of the home that relate to the machine (excluding mortgage interest and capital cost allowance) a telephone extension in the dialysis room and all long distance calls to a hospital for advice or to obtain repairs necessary and unavoidable costs to transport supplies Large print-on-screen devices designed to help a person who is blind to use a computer – prescription needed. Laryngeal speaking aids 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. Needles and syringes – prescription needed. Optical scanners or similar devices designed to allow a person who is blind to read print– prescription needed. Orthopaedic shoes, boots, and inserts – prescription needed. Osteogenesis stimulator (inductive coupling) for treating non-union of fractures or aiding in bone fusion – prescription needed. 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. Phototherapy equipment for treating psoriasis or other skin disorders. You can claim the amount paid to buy, use, and maintain this equipment. Pressure pulse therapy devices for treating a balance disorder – prescription 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. Scooter – the amount paid for a scooter that is used instead of a wheelchair. Spinal brace Standing devices for standing therapy in the treatment of a severe mobility impairment – prescription needed. 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 – prescription needed. 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. Truss for hernia 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 a 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. 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 Wigs – the amount paid for a person who has suffered abnormal hair loss because of a disease, accident, or medical treatment – 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. Incremental cost of gluten-free products The incremental cost of buying gluten-free food products is the cost of gluten-free product minus the cost of similar products with gluten. Eligible food products 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. This includes, 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. Documents you need to keep Do not send your supporting documents. Keep them in case the CRA asks to see them later. You will need to keep all of the following documents: a letter from a medical practitioner that certifies that the person has celiac disease and needs a gluten-free diet receipts for each gluten-free food product that is claimed a summary of each food product that was bought during the 12-month period for which the expenses are being claimed Example
Prescribed drugs, medications, and other substances
This section identifies prescribed drugs, medications, and other substances you can claim as medical expenses. 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 purchased under this program. For more information, visit Health Canada. Insulin or substitutes – 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. 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). Vaccines – prescription needed. Vitamin B12 therapy for a person with pernicious anaemia (either by injections, pills, or other methods) – prescription needed.
There are some expenses that are commonly claimed as medical expenses in error. The expenses you cannot claim include the following:
•athletic or fitness club fees
•birth control devices (non-prescription)
•blood pressure monitors
•cosmetic surgery – expenses for purely cosmetic procedures including any related services and other expenses, such as travel, cannot be claimed as medical expenses. Both surgical and non-surgical procedures purely aimed at enhancing one’s appearance are not eligible. Non-eligible cosmetic surgery expenses include:
•liposuction
If you are filing your tax return electronically or on paper, do not send any supporting documents. Keep them in case the CRA asks to see them later.
Receipts must show the name of the company or individual to whom an expense was paid. Receipts for attendant care or therapy paid to an individual should also show the individual’s social insurance number.
Receipts should also show the purpose of the payment, the date of payment, the name of the patient, and, if applicable, the medical practitioner who prescribed the purchase or gave the service.
In addition to receipts, the CRA may ask to see proof of payment, such as bank or credit card statements. If you are claiming amounts for a dependant who is 18 or older, the CRA may ask you for proof of support, such as a lease agreement or grocery receipts.
My Account
My Account lets you view and manage your personal income tax and benefit information online. Use My Account throughout the year to: view your benefit and credit information and apply for certain benefits view your notice of assessment or reassessment view uncashed cheques and request a replacement payment change your address, phone numbers, direct deposit information, marital status, and information about children in your care manage notification preferences and receive email notifications when important changes are made to your account check your tax-free savings account (TFSA) contribution room, your registered retirement savings plan (RRSP) deduction limit, and your first home savings account (FHSA) participation room track the progress of certain files you have submitted to the CRA make a payment online to the CRA with the My Payment service, create a pre-authorized debit (PAD) agreement, or create a QR code to pay in person at Canada Post for a fee. For more information on how to make a payment, go to Payments to the CRA view and print your proof of income statement manage authorized representatives and authorization requests submit documents to the CRA submit an audit enquiry link between your CRA My Account and Employment and Social Development Canada (ESDC) My Service Canada Account manage Multi-factor authentification settings To sign in to or register for the CRA's digital services, go to: My Account if you are an individual Represent a Client if you are an authorized representative
Receive your CRA mail online
Set your correspondence preference to "Electronic mail" to receive email notifications when CRA mail, like your notice of assessment, is available in your account. For more information, go to Email notifications from the CRA.
If you need help
If you need more information after reading this guide, go to Eligible medical expenses you can claim on your tax return or call 1-800-959-8281.
Direct deposit
Direct deposit is a fast, convenient, and secure way to receive your CRA payments directly into your account at a financial institution in Canada. For more information and ways to enrol, go to Direct deposit or contact your financial institution.
Forms and publications
The CRA encourages you to file your return electronically. If you need a paper version of the CRA's forms and publications, go to Forms and publications or call 1-800-959-8281.
Add up the total amount that you, or your spouse or common-law partner paid in 2023 for eligible medical expenses. Subtract the lesser amount from Step 2 from the amount from Step 1. Enter the result on line 33199 of your tax return (Step 5 – Federal Tax) on line 58729 of your provincial or territorial Form 428.
Medical ExpenseEligible Expense?Prescription Needed?Certification In Writing Needed?Acoustic couplerEligibleYesNoEligibleYesNoEligibleYesNoEligibleYesNoMar 10, 2023 · The Minister of Health announced mandatory Canada Health Transfer (CHT) deductions totalling over $82 million in respect of patient charges levied during 2020-21 for medically necessary services that should be accessible to patients at no cost. This includes the first deductions taken under the Diagnostic Services Policy (DSP), totalling over $76 million for patient charges levied for ...
Mar 31, 2024 · A Health Spending Account (HSA) offers a tax-efficient method to cover a broad spectrum of health and dental expenses. For those with existing coverage through a traditional insurance group plan, it's advisable to utilize that primary coverage initially. The HSA serves as a supplementary resource, covering any remaining balances, including ...
Feb 14, 2022 · Self-employed health insurance premiums: Definition: As someone who is self-employed and the sole proprietor of their business, your premiums may be deducted from your business, provided your business is your primary income source. Tax deductible: Yes. Example: Betty is a fulltime graphic designer who works for herself.
People also ask
Can I Claim my Health Plan premium as health expenses?
Are health insurance premiums a medical expense?
Can I claim medical expenses if not paid in Canada?
Can I claim medical expenses on my tax return?
Are insurance plans eligible for the medical expense tax credit?
Are medical expenses tax deductible?
Oct 28, 2024 · Medical expenses paid to help a patient conceive a child are eligible for tax deductions. The service must be performed or overseen by a public or licensed private health centre to qualify. Expenses paid toward a surrogate mother or sperm/ova/embryo donor are eligible if incurred after 2022 and as long as the surrogate/donor is from Canada.
