Out-of-pocket medical expenses can be claimed as a non-refundable tax credit on your personal tax return, which is used to reduce the total tax payable. Non-refundable tax credits save tax at the lowest personal tax rates (15% federal and 5% in Ontario).
An individual is eligible to claim medical expenses for themselves, their spouse/common-law partner, and children under the age of 18, as well as medical expenses paid for certain family members that rely on the individual for support (children over 18, parents, grandparents, brothers, sisters, uncles, aunts, nephews, or nieces provided they are Canadian residents at any time during the year).
What Qualifies as a Medical Expense?
- Some of the more common medical expenses consist of:
- Dental and orthodontics
- Prescription drugs
- Treatments such as chiro, physio, massage
- Incremental cost of gluten free foods for individuals with severe gluten allergies/celiac
- Medical devices/appliances
- Certain travel expenses incurred to obtain medical treatments
- The cost of a naturopath treatment (but not the cost of natural vitamins/supplements)
- Attendant care*